https://www.taxtmi.com/acts?id=3083 Formation of a Special Bench is by the Chairman for a particular case and must include at least five Members; it is presided over by the Chairman or a Vice-Chairman. If Members are equally divided they must state points of difference and refer them to the Chairman for hearing by additional Members, whose majority view decides. If Members cannot function or vacancies occur, the remaining Members may continue provided more than three remain, with the senior-most acting as Presiding Officer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Jun 2008 13:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3083 Formation of a Special Bench is by the Chairman for a particular case and must include at least five Members; it is presided over by the Chairman or a Vice-Chairman. If Members are equally divided they must state points of difference and refer them to the Chairman for hearing by additional Members, whose majority view decides. If Members cannot function or vacancies occur, the remaining Members may continue provided more than three remain, with the senior-most acting as Presiding Officer. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3083