(1) Where any proceeding coming under the consideration of the Board on appeal or in revision is heard by a Bench composed of two or more members, the case shall be decided in accordance with the opinion of such members or of the majority, if any, of such members.
(2) Where the members of the Board constituting the Bench are equally divided in opinion as to the decision of a case, it shall be heard by a larger Bench to be constituted by the Chairman, and the case shall be decided in accordance with the opinion of the members constituting such Bench or of the majority, if any, of such members.
(3) All decisions given by a member sitting singly, or by a Division Bench comprising two members or a larger Bench constituted as aforesaid shall be deemed to be decisions of the Board.
(2) Where the members of the Board constituting the Bench are equally divided in opinion as to the decision of a case, it shall be heard by a larger Bench to be constituted by the Chairman, and the case shall be decided in accordance with the opinion of the members constituting such Bench or of the majority, if any, of such members.
(3) All decisions given by a member sitting singly, or by a Division Bench comprising two members or a larger Bench constituted as aforesaid shall be deemed to be decisions of the Board.
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