Section 7(6) in West Bengal Value Added Tax Act, 2003
(6)If the members of a Bench are divided, the decision shall be decision of the majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President for hearing on such point or points to one or more of the members of the Appellate and Revisional Board, and such point or points shall be decided according to the majority of the members of the Appellate and Revisional Board, who heard the case including those who first heard it:Provided that if, at any time, the Appellate and Revisional Board consists of two members and they are divided, the decision of the Appellate and Revisional Board shall be that of the President.
