(I) Notwithstanding an)· thing contained m this Act, or m any other law for the time being in force, it shall be lawful for the Board o[ Revenue, subject to the approval of the Government, to declare what portion of the business of the court may be disposed of by a single member of the Board and what portion shall be reserved for the decision of the full Board. Every such declarauon shall, after approval by the Govet nment, be notified in the Gazette
(2) All orders made and decisions passed by one member of the Board or by the full Board in accordance with a declaration made under sub-sect ion (I) shall be held to be the orders and decisions of the court, and the same shall not be deemed to be invalid by reason that subsequent thereto the said declaration was disapproved by the Government. \Vhere there is a difference of opmion between the members of the Board sittmg as the court on any point, the decision of the majority shall prevail and, when there is no majority, the point in difference shall be referred to the Government whose decision thereon shall be deemed to be the decision of the court on the point.
(3) It shall 111 all cases be lawful for the officer appointed by the Government as Secretary to the court to s1gn on behalf of the court.