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বেঞ্চের সিদ্ধান্ত

Section : ১৫

(1) Subject to the provisions of sub-sections (2) and (3), in any case or on any specific matter, the decision shall be taken based on the opinion of the majority of the members.

(2) If the members of a bench are equally divided on any matter, it shall be described in writing, and the matter shall be referred by the President to one or more members of the Appellate Tribunal for hearing, and in such a case, the decision shall be taken based on the opinion of the majority of the members of the Appellate Tribunal, including those who first heard the case.

(3) If a bench of the Appellate Tribunal consists of only 2 (two) members and their opinions differ, the Government may appoint an additional member to the Appellate Tribunal for the purpose of hearing the case, and the decision of the case shall be taken based on the opinion of the majority of the members of the bench of the Appellate Tribunal constituted with the additional member.

 

Comment :
In the tax year under discussion, sub-section (3) has been substituted.

Comment :

১। আইনটি অর্থ অধ্যাদেশ, ২০২৫ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৫-২০২৬) আলোচ্য করবর্ষে উক্ত আইনের বিভিন্ন শব্দ সংযোজন ও সংশোধন করা হয়েছে।