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(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote."

W.P.(C) 7743/2019 & other connected matters 18:24:48 ARGUMENTS ON BEHALF OF THE PETITIONERS

26. They further submitted that in case of equality of votes amongst the members of NAA, the Chairperson has a second or casting vote, which renders Rule 134(2) illegal and unconstitutional.

27. Learned counsel for the petitioner in W.P.(C) 12647/2018 stated that the report issued by DGAP and the order passed by NAA in its case were barred by limitation as provided under Rule 133 of the Rules, 2017. He submitted that Rule 133 uses the word "shall" and thus mandates that NAA must determine and pass an order within a period of three months (prior to amendment dated 28th June, 2019) from date of receipt of the report from DGAP. He further submitted that the procedure that has been prescribed under the Rule 129(6) ought to have been strictly followed by the DGAP while investigating other products. He pointed out that in the case of the petitioner in W.P.(C) 12647/2018, Rule 129(6) of the Rules, 2017 as on 25th September, 2018 (the date on which NAA passed its order directing the DGAP to conduct investigation on the amount allegedly profiteered W.P.(C) 7743/2019 & other connected matters 18:24:48 by the petitioner) or 30th October, 2018 (the date when the notice was issued by DGAP) mandatorily provided that DGAP was required to complete its investigation within three months. However, the report was submitted on 30th September, 2019 which is beyond the prescribed limitation period and thus, the same was without jurisdiction. He submitted that at the time the proceedings were initiated by NAA, Rule 129(6) of the Rules, 2017 mandated that the DGAP "shall" submit its report to NAA within three months which could be further extended to six months. Such time period was subsequently extended to six months vide Notification No. 31/2019 dated 28th June, 2019 which could be further extended to nine months. However, the impugned order is barred by limitation even if period is taken as six months as applicable from 28th June, 2019.

W.P.(C) 7743/2019 & other connected matters 18:24:48

63. He submitted that a casting vote in the hands of the chairperson is a fair and reasonable manner of deciding a tie in votes and is commonly provided for in several laws.

64. He stated that NAA has been constituted as per the provisions of Rule 122 of the Rules, 2017. The Rules, 2017, including Rule 122, have been duly notified by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs vide Notification No. 3/2017- Central Tax dated 19th June, 2017 and published in the Gazette of India- Extraordinary vide G.S.R. No. 610(E) on the same date and hence NAA has been duly constituted by a Notification as required under Section 171(2) of the Act, 2017. The above notification dated 19th June, 2017 was laid before the Lok Sabha on 11th August, 2017 and before the Rajya Sabha on 08th August, 2017 as required by Section 166 of the Act, 2017.