Amendment status not verified — confirm the current text below against the official source.
(1) The powers and functions of the Tribunal may be exercised,–– (a) by a bench consisting of the Chairman and all the members of the Tribunal ; or (b) by a bench consisting of two members constituted by the Chairman ; or (c) by the Chairman or any other member of the Tribunal authorised by the Chairman in this behalf. (2) If at any stage of the hearing of any case it appears to the Chairman or the member as referred to in clause (c) or to the bench as referred to in clause (b) of sub-section (1) that the case involves a substantial question of law of general importance and the said question needs to be decided by the full bench of the Tribunal, the case may be transferred by the Chairman or as the case may be, referred to him by the member or the bench as referred to above for transfer to the full bench of the Tribunal. (3) Where the powers and functions of the Tribunal are exercised by a bench consisting of two members and members are divided in opinion on any point or points, such point or points shall be referred to a bench consisting of the Chairman and all the members of the Tribunal.