Section 9(8) in The Bihar Value Added Tax Act, 2005
(8)(a)The functions of the Tribunal shall be exercised by a bench to be constituted by the Chairperson consisting of one or two or three members.(b)The nature of cases to be disposed of by either of these benches shall be under the discretion of the Chairperson:Provided that a bench consisting of only one Member or two Members may in its discretion refer a case to a larger bench of two or three Members, as the case may be.
