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Section 18: Decision by majority.

The National Tax Tribunal Act, 2005Central Act · Act 49 of 2005

If the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Chairperson, who shall hear the point or points himself or nominate any other Member for such hearing and such point or points shall be decided according to the opinion of the majority, who have heard the case including those who first heard it.

Where this provision sits

ActThe National Tax Tribunal Act, 2005
Section18
Marginal noteDecision by majority.
JurisdictionCentral
StatusIn force as published by the source

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