Section 26 in Authority for Advance Rulings (Procedure) Rules, 2003
26. Proceedings of Authority.-
(1)When one or both of the members of the Authority other than the Chairperson is unable to discharge his functions owing to absence, illness or any other cause or in the event of occurrence of any vacancy or vacancies in the office of the members and the case cannot be adjourned for any reason, the Chairperson alone or the Chairman and the remaining member may function as the Authority.(2)Subject to the provisions of sub procedure (3), in case there is difference of opinion among the members hearing an application, the opinion of the majority of members shall prevail and orders of the Authority shall be expressed in terms of the view of the majority but any member dissenting from the majority view may record his reasons separately.(3)Where the Chairperson and one other member hear a case under sub-procedure (1) and are divided in their opinion, the opinion of the Chairman shall prevail.
