Section 61 in Tamil Nadu Value Added Tax Act, 2006
61. Petitions and appeals to the High Court to be heard by a Bench of not less than two judges.
- Every appeal preferred to the High Court under section 59 and every petition under section 60 shall be heard by a Bench of not less than two Judges, and in respect of such appeal or petition the provisions of section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908) shall, so far as may be, apply.
