Procedure of Appellate Tribunal - Section 255

Constitution of tribunal benches: presidential authority to allocate members and regulate appellate procedure, including majority decision and special benches.

Section 255 empowers the President of the Appellate Tribunal to constitute Benches and allocate cases; Benches ordinarily comprise one judicial member and one accountant member, while single-member disposal and Special Benches of three or more members are permitted. Differences of opinion among Bench members are resolved by majority or, if equally divided, by referring stated points for rehearing and decision by a larger panel. The Tribunal may regulate its own procedure and, for discharging its functions, has specified powers and judicial character. Recent amendments permit government-notified schemes to enhance disposal efficiency subject to parliamentary oversight.