LexSection 18 — Decision by majority.
The National Tax Tribunal Act, 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.Open in Lexace · Ask the AI about this section