Section 53(10) in Uttaranchal Value Added Tax Act, 2005
(10)(a)An appeal against an order of the Appellate Authority under Section 51 shall be heard and disposed of(i)by a bench of two members, when such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees;(ii)by a single member bench, in other case.(b)An appeal against an order passed under Section 52, or against direction given under sub-section (8) of Section 43 shall be heard and disposed of by a bench of two members;(c)An appeal against an order under sub-section (13) or sub-section (16) of Section 76 or a decision given under Section 57 shall be filed before the President and shall be heard and disposed of by a bench of three members.(d)The President may, if he so thinks fit-(i)direct an appeal to be heard and decided by a larger bench:(ii)transfer an appeal from one member to another member.(e)In a case before a bench consisting of two or more members, any order other than an order finally disposing of the case may be passed by any one of the members constituting the bench.
