Section 18
Decision by majority.
The National Tax Tribunal Act, 2005
About this Act
An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
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.