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2018 (5) TMI 4 - HC - VAT and Sales TaxMajority order of the Tribunal - whether the impugned order passed by only four members of the Tribunal is without authority of law? - Held that: - As per Section 57, the Tribunal is to be constituted of three or more odd number of members including the Chairman - When a matter is heard by a Bench of a Court or a Tribunal, the members of the Bench discharge their functions as a composite body functioning together. In the present case, at the time of pronouncement, one of the members ceases to be a member of the Tribunal, the opportunity to do so also ceases. It is axiomatic that if at the time of pronouncement all the members of the Bench are not available, on account of any of them having demitted office, the Bench as constituted and the Bench that heard the matter does not exist and cannot, therefore, pronounce the judgment. The decision may be unanimous or a split decision that will not mean that apart from the majority members other members may not even decide the matter. Appeal allowed.
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