https://www.taxtmi.com/acts?id=21611 Section 84 sets the Appellate Tribunal's procedure: Benches are appointed by the National or State President with one Judicial and two Technical Members; an authorized member may sit singly for matters below a monetary threshold; differences of opinion are resolved by majority or referred to the President for further hearing and majority decision. The Tribunal may regulate its own procedure and, for discovery, inspection, attendance, oath examination, production of documents and issuing commissions, it has the same powers as a Civil Court under the Code of Civil Procedure, and its proceedings are deemed judicial. en-us Wed, 15 Jun 2016 15:14:16 +0530 Wed, 15 Jun 2016 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21611 Section 84 sets the Appellate Tribunal's procedure: Benches are appointed by the National or State President with one Judicial and two Technical Members; an authorized member may sit singly for matters below a monetary threshold; differences of opinion are resolved by majority or referred to the President for further hearing and majority decision. The Tribunal may regulate its own procedure and, for discovery, inspection, attendance, oath examination, production of documents and issuing commissions, it has the same powers as a Civil Court under the Code of Civil Procedure, and its proceedings are deemed judicial. Act-Rules Bills Wed, 15 Jun 2016 15:14:16 +0530 https://www.taxtmi.com/acts?id=21611