Section 65(18) in Uttar Pradesh Value Added Tax Act, 2008
(18)The Chairman, during pendency of a case, may -(i)transfer any case from one bench to the other; or(ii)re-constitute the bench.(18-A) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may order to furnish the security required to be sufficient to cover the revenue loss within the stipulated time in the manner determined by Commission.(18-B) Any proceeding before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860)"
