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Section 22BD – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957

 

 

22BD. Decision to be by majority.—

 

1[2[22BD. Decision to be by majority.—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, but if the Members are equally divided, they shall state the point or points on which, they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.]]

 

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1. Chapter VA (Containing sections 22A to 22M) ins. by Act 41 of 1975, sec. 93 (w.e.f. 1-4-1976).

 

2. Ins. by Act 11 of 1987, sec. 79 (w.e.f. 1-6-1987).

 

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The Wealth-Tax Act, 1957

 

Indian Laws – Bare Acts

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