Conduct of business of the Tribunal

(1) The powers of the Tribunal in all matters relating to appeals, revisions and other proceedings shall subject to the provisions of sub-sections (2) and (3) be exercised by a Bench of two members, of whom one shall be a District Judge, constituted by the Chairman.

(2) A single member of the Tribunal may, subject to any special or general orders made in this behalf by the Chairman, exercise the powers of the Tribunal in respect of,-

(i) admission of an appeal or revision petition ;

(ii) admission of an appeal or revision petition presented after the expiry of the period allowed by law ;

(iii) stay orders pending disposal of an appeal, revision, reference or other proceedings ;

(iv) any matter of an interlocutory character in appeals, revisions, references or other proceedings ;

(v) such other matters and subject to such conditions as may be prescribed.

(3) The Bench hearing any matter relating to,-

(a) the Department of Co-operation, shall consist of,-

(i) a District Judge; and

(ii) a Co-operation Member;

(b) the Department of Commercial Taxes, shall consist of,-

(i) a District Judge; and

(ii) a Commercial Taxes Member;

(4) [Omitted]

(5) Where an appeal, revision, reference or application is heard by a Bench, the appeal, revision, reference or application shall be decided in accordance with the opinion of the majority ;

Provided that where the Bench hearing the appeal or application is composed of two members and those members differ in opinion, they shall place the papers of the case before the Chairman for the constitution of a full Bench under section 7.