অর্থ আইন, ১৯৯৪ ԳՖ (2) The Commission shall consist of a Chairman and as many full-time and part-time members as may be determined by the Government from time to time. (3) The Chairman and other members of the Commission shall be appointed by the Government from amongst persons of integrity and outstanding ability having special knowledge of, and experience in, matters relating to income tax law, accounts, trade, commerce, industry, business and administraiton. .ു. - ' 152C. Powers and Functions of the Commission.- (1) The powers and functions of the Commission shall be exercised and discharged by benches of the Commission to be constituted by the Chairman. s o (2) A bench shall ordinarily consist of two full-time members or one full-time member and one part-time member and shall be presided over by the Chairman: N കു Provided that where the Chairman is not a member of the bench, the Chairman shall authorise any member of the bench to preside over it. (No. (3) Subject to the provisions of this Ordinance, the Commission shall regulate its own procedure and the procedures of its benches in all matters arising out of the discharge of its functions including the places at which a bench shall hold its sittings. o (4): the members of a bench differ in opinion as to the O decision to be given on any point, so (a) the point shall be decided according to the opinion o of the majority, if there is a majority; s (b) if the members are equally divided and the Q Chairman of the Commission is not himself a o member of the bench, the case shall be referred to - § the Chairman and the decision of the Commission shall be expressed in terms of the opinion of the -so - - & Chairman; and Q (c) if the members are equally divided and the Chairman of the Commission is himself a member of the bench, the opinion of the Chairman shall prevail and the decision of the Commission shall be expressed in terms of the opinion of the Chairman.
