Section 4(3A) in The Kerala General Sales Tax Act, 1963
(3A)If any case which comes up before a Bench consisting of a single member other than the chairman or a Bench consisting of more than one member, of which the chairman is not a member, involves a question of law, the bench may, in its discretion, reserve such case for decision by the Chairman or by a Bench to be constituted under sub-section (3B), of which the chairman shall be a member.
