(1)The powers of the Tribunal in all matters relating to appeals, revisions and other proceedings, shall be exercised by a Bench of two members:Provided that the Chairman of the Tribunal may, and if a Bench consisting of two members so thinks fit, shall, constitute a full Bench consisting of not less than three members for the hearing of any appeal, revision, reference or other proceeding:Provided further that in every Bench there shall be a District Judge and an officer having experience in administration of revenue matters.(2)Notwithstanding anything contained in sub-section (1), a single member of the Tribunal may exercise the powers of the Tribunal in the following matters, namely:-(i)admission of an appeal or revision petition;(ii)admission of an appeal or revision petition presented after the expiry of the period allowed by law;(iii)stay orders pending disposal of an appeal, revision, reference or other proceeding:(iv)any matter of an interlocutory character in appeals, revisions, references or other proceedings:Provided that any person aggrieved by an order of rejection of an appeal or petition may apply for a revision of such order, when the matter shall be heard and disposed of by a Bench of two members.(3)Where an appeal, revision, reference or application is heard by a Bench consisting of two or more members, the appeal, revision, reference or application shall be decided in accordance with the opinion of such members or of the majority, if any, of such members:Provided that where the Bench hearing an appeal, revision, reference or application is composed of two members, and the members composing the Bench differ in opinion on any point material for the decision of the case, they shall state such point, and the case shall then be heard upon that point only by another member of the Tribunal and such point shall be decided according to the opinion of the majority of the members, including those who first heard it.
