Clause 272 - Decision to be by majority. - Direct Taxes Code, 2010

Decision to be by majority. 272. (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, if there is a majority. (2) If the Members of a Bench differ in opinion on any point and they are equally divided, they shall state the point on which they differ and make a reference to the Chairperson. (3) The Chairperson, on receipt of the reference under sub-section (2), shall— (a) either hear the point himself, or (b) refer the case for hearing on the point by one or more of the other Members. (4) The point, referred to in sub-section (2), shall be decided according to the opinion of the majority of the Members who have heard the case, including those who first heard it.