Section 3(6) in Telangana Value Added Tax Act, 2005
(6)[ (a) The functions of the Appellate Tribunal may be exercised,-(i)by a Bench consisting of all the members of the Appellate Tribunal; or(ii)by a Bench consisting of two members constituted by the chairman; or(iii)by a Bench consisting of the Chairman and another member as constituted by the Chairman; or(iv)by a Bench consisting of the other two members in case the Chairman is absent or on leave or transfer or in case of the office of the Chairman is vacant otherwise; or(v)by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed rupees five lakhs;Explanation: - The single member referred to in item (v) above may be either the Chairman himself or any other member;(b)Where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points, such point or points shall be decided in accordance with the opinion of the majority;(c)Where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members;(d)If any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.]
