1 If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.
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1. Ins. by Act 11 of 1987, s. 59 (w.e.f. 1-6-1987)
Section 245B Income-tax Settlement Commission
Section 245BA Jurisdiction and powers of Settlement Commission
Section 245BC Power of Chairman to transfer cases from one Bench to another
Section 245BD Decision to be by majority
Section 245C Application for settlement of cases
Section 245D Procedure on receipt of an application under section 245C
Section 245DD Power of Settlement Commission to order provisional attachment to protect revenue
Section 245E Power of Settlement Commission to reopen completed proceedings