If the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Chairperson of the ¹[Appellate Tribunal] who shall hear the point or points himself and such point or points shall be decided according to the opinion of the majority of the Members who have heard the case, including those who first heard it.]

Inserted by Act 10 of 2009, s. 23 (w.e.f. 27-10-2009).

Note: the closing bracket at the end is orphaned: sections 52A to 52D were inserted together by Act 10 of 2009, s. 23, and the opening “2[” stood at section 52A, which the Finance Act, 2017 later omitted and replaced with an omission note — the closing bracket was never removed with it.