Appellate Tribunal

(1) The Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to perform the functions assigned to the Appellate Tribunal by or under this Act. The Chairman shall be a person who is or has been a Judicial Officer not below the rank of a District Judge and the other two members shall possess such qualifications as may be prescribed. (2) Any vacancy in the office of a member of the Appellate Tribunal shall be filled by the Government. (3) (a) The functions of the Appellate Tribunal may be performed- (i) by a Bench consisting of all the members of the Tribunal, or (ii) by a Bench consisting of two members constituted by the Chairman, or (iii) by a Bench consisting of the Chairman and other member in the event of the office of a member other than the Chairman being vacant: Provided that, if any case which comes up before a Bench (of which the Chairman is not a member) involves a question of law, the Bench may, in its discretion, reserve such case for decision by a Bench to be constituted under this clause of which the Chairman shall be a member. (b) Where an appeal or application is heard by a Bench consisting of all the three members of the Tribunal and the members differ in opinion on any point, the point shall be decided in accordance with the opinion of the majority. (c) Where an appeal or application is heard by a Bench consisting of two members and the members are divided in their opinion on any point, the point shall be referred for decision to a Bench consisting of all the members. (4) The Appellate Tribunal shall, with the previous sanction of the Government, make regulations consistent with the provisions of this Act and the rules made thereunder for regulating its procedure and the disposal of its business. (5) The regulations made under sub-section (4) shall be published in the Gazette.