Section 13 - Jurisdiction and powers of Settlement Commission - Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016

13. Jurisdiction and powers of Settlement Commission (1) The jurisdiction of the State Settlement Commission constituted under this Act shall extend to the (name(s) of States). (2) Each Bench shall be presided over by the State Chairman and shall consist of two other Members. (3) Notwithstanding anything contained in the foregoing provisions of this section, and subject to any rules that may be made in this behalf, when one of the persons constituting a Bench (whether such person is the presiding officer or other Member of the Bench) is unable to discharge his functions owing to absence, illness or any other cause or in the event of the occurrence of any vacancy either in the office of the presiding officer or in the office of one or the other Members of the Bench, the remaining Members may function as the Bench and if the presiding officer of the Bench is not one of the remaining Members, the senior among the remaining Members shall act as the presiding officer of the Bench.