Section 4(3C) in The Kerala General Sales Tax Act, 1963
(3C)If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, of there is a majority but if the members are equally divided, they shall state the point or points on which they differ, and such point or points shall be heard -(i)when the chairman is not a member of that Bench, either by the chairman or by the chairman and any other member or members as the chairman may direct; and(ii)when the chairman is a member of that Bench, by any other member or members to whom the case is referred by the chairman; and such point or points shall be decided according to the opinion of the majority of the members of the Tribunal who have heard the case, including those who first heard it.
