(3)(a)The functions of the Board, where it consists of three members, may be exercised by a Bench consisting of all the members of the Board or by a Bench consisting of two members constituted by the Chairman or, in the event of the office of a member other than the Chairman being, vacant, by a Bench consisting of the Chairman and the other member.(b)Where any matter is heard by a Bench consisting of all the three members of the Board and the members differ in opinion on any point, the point shall be decided in accordance with the opinion of the majority.(c)Where any matter is heard by a Bench consisting of two members and the members are divided in their opinion on any point, they shall state the point upon which they differ and the matter shall then be heard upon that point only by third member and such point shall be decided according to the opinion of the third member.
