Section 135

In every appeal the Tribunal shall be presided by the

Chairman or the Deputy Chairman.

The decision of the panel shall be decided in accordance with the opinion of the majority of the members composing the panel.

Where a member of the panel other than the Chairman or the

Deputy Chairman under subsection (1) dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, not being less than two, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.

In the case under subsection (4), the decision shall be determined in accordance with the opinion of the majority of the remaining members of the panel, and if there is no majority, the Chairman or the Deputy Chairman presiding the proceedings shall have a second or casting vote.

If the Chairman or the Deputy Chairman presiding over any proceedings in respect of an appeal dies or become incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh, unless the parties agree that the appeal be continued by another Deputy Chairman.

Where the term of appointment of any member of the panel expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.

The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.

Goods and Services Tax 127

Hearing by a single member