Clause 269 - Jurisdiction and powers of Settlement Commission. - Direct Taxes Code, 2010

Jurisdiction and powers of Settlement Commission. 269. (1) The jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof. (2) A Bench shall be presided over by the Chairperson or a Vice-Chairperson, as the case may be, and shall consist of two other members. (3) A Bench may function with only two members if— (a) the third member is unable to discharge his functions owing to absence, illness or any other cause; or (b) any vacancy occurs either in the office of the Presiding Officer or in the office of any member of the Bench. (4) The Bench, referred to in sub-section (3), shall be presided over by the senior among the two members if none of such members is the Chairperson or Vice-Chairperson. (5) The Presiding Officer of the Bench, referred to in sub-section (3), may refer a case or matter to the Chairperson for transfer to such Bench as the Chairperson may deem fit if at any stage of the hearing of any such case or matter it appears to the Presiding Officer that the case or matter is of such a nature that it ought to be heard of by a Bench consisting of three members. (6) The Bench for which the Chairperson is the Presiding Officer shall be the principal Bench and the other Benches shall be known as Additional Benches. (7) The Chairperson may authorise the Vice-Chairperson or other Member appointed to one Bench to also discharge the functions of the Vice-Chairperson or, as the case may be, other member of another Bench. (8) The Chairperson may, for the disposal of any particular case, constitute a Special Bench consisting of more than three Members. (9) The principal Bench and the additional Benches shall ordinarily sit at such places as the Central Government may, by notification, specify. (10) The Special Bench shall sit at a place to be fixed by the Chairperson.