Section 4(3) in The Kerala General Sales Tax Act, 1963
(3)(a)Subject to the provisions of clause (b), the functions of the Appellate Tribunal may be performed -(i)by a Bench consisting of the Chairman and any other member; or(ii)by a Bench consisting of the chairman and two other members; or(iii)by a Bench consisting of two or more members other than the chairman(b)The Chairman or any other member of the Appellate Tribunal nominated by him may, sitting singly, dispose of any case where the amount of tax or penalty disputed in appeal does not exceed twenty five thousand rupees and the order of assessment or penalty appealed against is issued by an officer not above the rank of a Sales Tax Officer.(c)A bench consisting of two or more members other than the Chairman or a judicial member may dispose of any case where the amount of tax or penalty disputed in appeal does not exceed three lakhs rupees.
