Section 57(15) in Uttar Pradesh Value Added Tax Act, 2008
(15)The decision, of case heard by a bench, shall be in accordance with opinion of the majority. Where the members are equally divided the President of the Tribunal may,-(a)if he was not a member of such bench, give his own opinion or refer the case for the opinion of another member, whereupon the case shall be decided in accordance with such opinions; or(b)form a larger bench.
