Section 73(5) in The Kerala Agricultural Income Tax Act, 1991
(5)If any case which comes up before a Bench consisting of a single member or a Bench consisting more than one member of which the Chairman is not a member, involves a question of law, the Bench may in its discretion or where the total agricultural income assessed exceeds rupees one lakh the Bench shall, reserve such case for decision by a Bench to be constituted under sub-section (4) of which the Chairman shall be a member.
