Settlement Commission bench composition and Chairman authority shape who may hear and transfer tax settlement cases. Settlement Commission jurisdiction is exercised by Benches presided over by the Chairman or a Vice Chairman with two other Members; the Chairman's Bench is principal. The Chairman may authorize members to discharge functions across Benches. If one member is absent or a vacancy occurs, the remaining two may function with the senior acting as Presiding Officer and may refer cases needing three members to the Chairman. The Chairman may constitute a Special Bench of more than three Members, principal and additional Bench seats are specified by central notification, and the Special Bench sits where the Chairman fixes.
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Provisions expressly mentioned in the judgment/order text.
Settlement Commission bench composition and Chairman authority shape who may hear and transfer tax settlement cases.
Settlement Commission jurisdiction is exercised by Benches presided over by the Chairman or a Vice Chairman with two other Members; the Chairman's Bench is principal. The Chairman may authorize members to discharge functions across Benches. If one member is absent or a vacancy occurs, the remaining two may function with the senior acting as Presiding Officer and may refer cases needing three members to the Chairman. The Chairman may constitute a Special Bench of more than three Members, principal and additional Bench seats are specified by central notification, and the Special Bench sits where the Chairman fixes.
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