Section 31 in Bihar Commercial Taxes Tribunal Regulation, 1979
31. Judgment.
(1)Every judgment of the Tribunal shall be in writing and shall be signed and dated by the members constituting it.(2)Where the judgment is unanimous, it shall be signed and dated by all the members of the Tribunal. Where it is a judgment of the majority, it shall be similarly signed and dated by the members forming the majority. The dissenting member shall also write his judgment and record his opinion on the points on which he dissents and sign with date.
