[152c. Powers and Functions of Commission
(1) The powers and functions of the Commission shall be exercised and discharged by benches of the Commission to be constitued by the Chairman.
(2) A bench shall ordinarily consist of two full-time members or one fulltime member and one part-time member and shall be presided over by the Chairman;
Provided that where the Chairman is not a member of the bench. the Chairman shall authorise any member of the bench to preside over it.
(3) Subject to the provisions of this Ordinance, the Commission shall regulate its own procedure and the procedures of its benches in all matters arising out of the discharge of its functions including the places at which a bench shall hold its sittings.
(4) If the members of a bench differ in opinion as to the decision to be given on any point,-
(a) the point shall be decided according to the opinion of the majority, if there is a majority;
(b) if the members are equally divided and the Chairman of the Commission is not himself a member of the bench, the case shall be referred to the Chairman and the decision of the Commission shall be expressed in terms of the opinion of the Chairman; and
(c) if the members are equally divided and the: Chairman of the Commission is himself a member of the bench "the opinion of the Chairman shall prevail and the decision of the Commission shall be expressed in terms of the opinion of the Chairman.
(5) The order of the Commission in any case or on any point shall be final and conclusive:
Provided that in a case where the Commission is of the opinion that the case involves a substantial question of law , it may, at any time, transfer the case to the Taxes Appellate Tribunal, and the provisions of Chapter XIX shall apply to the case so transferred.
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