Section 53(13) in Uttaranchal Value Added Tax Act, 2005
(13)The decision of a case heard by a bench shall be in accordance with the 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 opinion: or(b)form a larger bench.
