Section 73(4) in The Kerala Agricultural Income Tax Act, 1991
(4)(a)Subject to the provisions of sub-sections (5), (6), (7) and (8) the functions of the Appellate Tribunal may be performed:(i)by a Bench consisting of the Chairman and any other member or members of the Tribunal constituted by the Chairman; or(ii)by a Bench consisting of two or more members other than the Chairman, constituted by the Chairman.(b)The Chairman or any other member of the Appellate Tribunal nominated by him may, sitting single, dispose of any case which pertains to an assessee, whose total agricultural income as computed by the Agricultural Income tax Officer does not exceed fifty thousand rupees and all cases of assessment under section 13.
