Section 73(4)(a) in The Kerala Agricultural Income Tax Act, 1991
(a)Subject to the provisions of sub-sections (5), (6), (7) and (8) the functions of the Appellate Tribunal may be performed:(i)by a Bench consisting of the Chairman and any other member or members of the Tribunal constituted by the Chairman; or(ii)by a Bench consisting of two or more members other than the Chairman, constituted by the Chairman.