https://www.taxtmi.com/caselaws?id=288000 Review petitions before the Commission should ordinarily be heard by the same members who passed the original order, reflecting the review principle in Section 114 and Order 47 of the CPC. Where one or more of those members are unavailable because of death, superannuation or similar unavoidable cause, the doctrine of necessity permits a substitute quorum to hear the matter. The procedure must preserve propriety while ensuring the review jurisdiction remains workable. If the original quorum is available, only that quorum should hear the review; if not, the Chairperson may form an equal quorum including the available original members, or, where that is not possible, a lesser quorum of not less than two members including the available original members. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 14 May 2020 02:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288000 Review petitions before the Commission should ordinarily be heard by the same members who passed the original order, reflecting the review principle in Section 114 and Order 47 of the CPC. Where one or more of those members are unavailable because of death, superannuation or similar unavoidable cause, the doctrine of necessity permits a substitute quorum to hear the matter. The procedure must preserve propriety while ensuring the review jurisdiction remains workable. If the original quorum is available, only that quorum should hear the review; if not, the Chairperson may form an equal quorum including the available original members, or, where that is not possible, a lesser quorum of not less than two members including the available original members. Case-Laws Indian Laws Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288000