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THE PUDUCHERRY VALUE ADDED TAX ACT, 2007
CHAPTER - VII RECORDS AND INVESTIGATION

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52. Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges.

(1) Every appeal preferred to the High Court under section 50 and every petition under section 51 shall be heard by a Bench of not less than two judges.

(2) Where an appeal is heard by a Bench of two or more judges, the appeal shall be decided in accordance with the opinion of such judges or of the majority (if any) of such judges.

(3) Where there is no such majority, which concurs in a judgement varying or reversing the order appealed from, such order shall be confirmed:

Provided that where the Bench hearing the appeal is composed of two judges and judges composing the Bench differ in opinion on a point of law, they may state the point of law upon which they differ and the appeal shall then be heard upon that point only by one or more other judges of the High Court and such point shall be decided according to the opinion of the majority, if any, of the judges who have heard the appeal including those who first heard it.