Rule 15 - Commission's proceedings in absence of any member - Income-tax Settlement Commission (Procedure) Rules, 1976

15. Commission's proceedings in absence of any member - Where the Commission acts in any matter in the absence of any member thereof and there is a difference of opinion among the members present, such matter together with any materials brought on record before the Commission during the absence of such member shall be considered at a subsequent meeting of the Commission by all the members together, before a decision is taken by the Commission in respect of that matter