Section 73(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)Where the number of members of the Appellate Tribunal is more than one and if the members differ in opinion on any point, such point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, the decision of the Chairperson of the Appellate Tribunal thereon shall be final.
