Section 4
Exercise Of Jurisdiction Of Commission
4. Exercise of jurisdiction of Commission :
(1) All members shall collectively exercise jurisdiction of the Commission.
(2) Majority opinion shall be deemed to be a decision of the Commission.
(3) If majority cannot be formed owing to different opinions of the Three members, the opinion of the chairperson shall be deemed to be the decision of the Commission.
(4) Notwithstanding anything contained in Sub-section (1), if two members are present, tax related matters may be tried and settled.
(5) If unanimity is not made in trying and settling tax related matters in presence of two members pursuant to sub-section (4), the opinion supported by the absentee member shall be deemed to be the opinion of the Commission. If majority cannot be made, it shall be as per Sub-section (3).
(1) All members shall collectively exercise jurisdiction of the Commission.
(2) Majority opinion shall be deemed to be a decision of the Commission.
(3) If majority cannot be formed owing to different opinions of the Three members, the opinion of the chairperson shall be deemed to be the decision of the Commission.
(4) Notwithstanding anything contained in Sub-section (1), if two members are present, tax related matters may be tried and settled.
(5) If unanimity is not made in trying and settling tax related matters in presence of two members pursuant to sub-section (4), the opinion supported by the absentee member shall be deemed to be the opinion of the Commission. If majority cannot be made, it shall be as per Sub-section (3).