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[Cites 0, Cited by 0] [Section 4] [Entire Act]

State of Manipur - Subsection

Section 4(5) in Manipur Value Added Tax Act, 2004

(5)If the members of a bench are divided, the decision shall be the decision of the majority, if there be a majority, but if the members are equally divided they shall state the point or points on which they differ and the case shall be referred by the Chairperson of the Appellate Tribunal for hearing on such point or points to one or more of the members of the Appellate Tribunal and such point or points shall be decided according to the majority of the members of the Appellate Tribunal who heard the case including those who first heard it.