Section 55(3) in The Maharashtra Value Added Tax Act, 2002
(3)If the application is admitted, then for determination of the question, the President shall cause a Bench to be constituted, consisting of three [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 32(2)(a).] members of the Tribunal, a senior practitioner entitled to appear before the Tribunal [to be nominated by the President] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 32(1)(b).] and an Officer of the Sales Tax Department not below the rank of Joint Commissioner, to be nominated by the Commissioner. After hearing the applicant, the Bench shall pronounce its advance ruling on the question specified in the application. If the members of the Bench are divided, then the decision shall be the decision of the majority. The pronouncement of the advance ruling shall, in so far as it may be made by the said Bench within four months of the receipt of the application by the Tribunal.
