Section 53(12) in Uttaranchal Value Added Tax Act, 2005
(12)All appeals arising out of the same cause of action in respect of an assessment year shall be heard and decided together:Provided that where any one or more of such appeals have been heard and decided earlier, and if the bench hearing the remaining appeals considers that such decision may be legal impediment in giving relief in such remaining appeals, it may, if the earlier decision was given-(a)by a smaller bench or a bench of equal strength, recall such earlier decision and proceed to decide all the appeals together;(b)by a larger bench, refer such remaining appeals to such larger bench having jurisdiction and thereafter such larger bench may recall such earlier decision and proceed to decide all the appeals together.
