Decisions to be by majority
Section 14
Bill
SETTLEMENT OF CASES
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
14. Decisions to be by majority
\n(1) If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority.
\n(2) In a case where the decision is taken by a two member Bench as provided under sub-section (3) of section 13 and Members are equally divided, the matter will be referred<\/p>\n
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