The National Tax Tribunal Act

Appeal to National Tax Tribunal

Procedure and powers of National Tax Tribunal

Finality of orders of National Tax Tribunal

Decision by majority

Special Bench

Interim order

Power to punish for contempt

Order of National Tax Tribunal

Transfer of pending cases from High Court

Appeal to Supreme Court


JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL


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.

LAWGIST

# 18 Decision by majority