47C. Powers and functions of the Commission.-

(1)    The powers and functions of the Commission may be exercised and performed by benches constituted by the Chairman from amongst the members and associate members.

(2)    A bench shall, ordinarily, consist of two members and an associate member and shall be presided over by the Chairman:

Provided that where the applicant makes an application, in writing, for decision of his case without the associate member, the bench shall be so constituted:

Provided further that, where the Chairman is not a member of the bench, the Chairman may authorise any other member to perform his functions on the bench.

(3)    No act or proceeding of the Commission shall be invalid merely on the grounds of existence of any vacancy of an associate member on the bench.

(4)    Subject to the provisions of this Act, the Commission shall have the power to regulate its own procedure, and the procedure of benches in all matters arising out of the performance of its functions, including the places at which the benches shall hold their sittings.

(5)    If the members of a bench differ in opinion as to the decision to be given on any issue,-

(a)    such issue shall be decided according to the opinion of the majority, if there is a majority;

(b)    if the members are equally divided and the Chairman is not himself a 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 Chairman; and

(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 opinion of the Chairman.

(6)    In addition to the powers conferred on the Commission under this Chapter, it shall have all the powers which are vested in an officer of Sales Tax for the proper performance of its functions under this Chapter.