LawgistThe National Tax Tribunal Act
18Decision by majority
If the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Chairperson, who shall hear the point or points himself or nominate any other Member for such hearing and such point or points shall be decided according to the opinion of the majority, who have heard the case including those who first heard it.
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JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL
- 15 Appeal to National Tax Tribunal
- 16 Procedure and powers of National Tax Tribunal
- 17 Finality of orders of National Tax Tribunal
- 18 Decision by majority
- 19 Special Bench
- 20 Interim order
- 21 Power to punish for contempt
- 22 Order of National Tax Tribunal
- 23 Transfer of pending cases from High Court
- 24 Appeal to Supreme Court
