(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.
