Section 9(9) in The Bihar Value Added Tax Act, 2005
(9)(a)Where an application is heard by all the three Members of the 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:Provided that if the post of any one of the Members is vacant such points shall be decided in accordance with the opinion of the Chairperson.(b)Where an application is heard by a bench consisting of two Members, whether it consists of the Chairperson or not, and the Members are divided in opinion on any point or points, such point or points shall be referred to a bench consisting of all the three Members.
