(12)(a)Subject to the provisions of Section 4-B, the functions of the Appellate Board under the Act and the rules made thereunder may be discharged by any of the members sitting in Single Bench, or in a Bench of two members, or a Larger Bench, as may be constituted by the Chairman.(b)The Chairman shall be competent to transfer a pending case/proceeding from one Bench to another Bench.(c)The Larger Bench presided over by the Chairman shall hear and decide an appeal if it-(i)pertains to classification of goods;(ii)pertains to a dealer whose total turnover as computed by Assessing Officer is rupees fifty crores or more;(iii)is against the order of the Commissioner.(d)When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, any member can be authorised by the State Government to discharge the functions of the Chairman and during this period that member shall have all the powers vested in the Chairman under the Act and the rules made thereunder.
