(3)Where an appeal, revision, reference or application is heard by a Bench consisting of two or more members, the appeal, revision, reference or application shall be decided in accordance with the opinion of such members or of the majority, if any, of such members:Provided that where the Bench hearing an appeal, revision, reference or application is composed of two members, and the members composing the Bench differ in opinion on any point material for the decision of the case, they shall state such point, and the case shall then be heard upon that point only by another member of the Tribunal and such point shall be decided according to the opinion of the majority of the members, including those who first heard it.
