Amendment status not verified — confirm the current text below against the official source.
Appellatf T11bunal. -(I) The Go vet nment shall appoint an Appellate Tnbunal consJstmg of a Cha1rman and two other members to perform the functions assigned to the Appellate Tnbunal by or under this Act. The Chairman shall be a person who is or has been a J udicJal Officet not below the rank of a Dt~tnct Judge and the other two members shall possess such qualifications ,ts may be prescribed. (2) Any vacancy in the office of a member of the Appellate Tri- bunal shall be filled b}' the Government. (3) (a) The fuuctwns of the Appellate Tribunal may be per- fmmed- (z) by a Bench consisting of all the members of the Tri- bunal, or (n) by a Bench conststing of two members constituted by the Chairman, or (m) by a Bench consistmg of the Chairman and other member m the event of the office of a membet other than the Chatrman bemg vacant: Provided that, if any case which comes up before a Bench (ofwl11ch the Chaitman is not a member) involves a questton of law, the Bench may, m 1ts dtscretiOn, reserve such case for dcCI~ion by a Bench to be constituted under tillS clause of wluch the Chait man shall be a member. (b) Where an appeal or apphcation is heard by a Bench consisting of all the three mcmbets ol the Tnbunal and the members dtffcr m opmion on any pomt, the pomt shall be dec1ded m accordance with the opmwn of the majonty. (c) Whete an appeal or apphcation is heard by a Bench con- sistmg of two members and the members arc dtvtded in their opmion on any pomt, th.e pomt shall be referred for decision to a Bench consist- ing of all the members. (4) The Appellate Tnbunal shall, with the previous sanction of the Government, make tegulations conststcnt wtth the provisions of this Act and the rules made thereunder for regulatmg its procedure and the dtsposal of its business. (5) The regulations made under sub-section (4) shall be publi· shed in the Gazette. CIIAP'!ER III Incidence and Levy of Tax