Transfer to Additional Bench required when the main Bench lacks quorum, and dismissal was set aside.

Where the main Bench could not hear a matter for want of quorum, Regulation 11(3) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959 authorised the Chairman to transfer the case to another Bench. The Tribunal should have transferred the application to the Additional Bench for disposal instead of dismissing it when it was unable to hear the matter itself. The refusal to transfer was set aside, and the application was directed to be dealt with by the Additional Bench.

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Issues: Whether the Tribunal was bound to transfer the petitioner's application to the Additional Bench when the main Bench could not take up the matter for want of quorum.

Analysis: Regulation 11(3) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959 vested discretion in the Chairman to transfer a case to another Bench where the main Bench could not function for want of quorum. In the present case, the application was not transferred and was instead dismissed, although the Tribunal itself was unable to hear the matter. The Court held that, in these circumstances, the proper course was to transfer the application to the Additional Bench for disposal.

Conclusion: The Tribunal ought to have transferred the application to the Additional Bench, and the refusal to do so was set aside.

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