Section 112
Composition of Appellate Tribunal . – (1) The Appellate Tribunal shall consist of a Chairperson and three other Members.
112. Composition of Appellate Tribunal . – (1) The Appellate Tribunal shall consist of a Chairperson and three other Members.
(2) Subject to the provisions of this Act,–
(a) the jurisdiction of the Appellate Tribunal may be exercised by Benches thereof;
(b) a Bench may be constituted by the Chairperson of the Appellate Tribunal with two or more Members of the Appellate Tribunal as the Chairperson of the Appellate Tribunal may deem fit:
Provided that every Bench constituted under this clause shall include at least one Judicial Member and one Technical Member;