Bihar Value Added Tax Act : Case before High Court to be heard by not less than two Judges. Indian Bare

Bihar Value Added Tax Act,2005

Act No : 27

Section : Case before High Court to be heard by not less than two Judges.

80. Case before High Court to be heard by not less than two Judges.-(1) When an appeal has been filed before the High Court under section 79, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.(2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of other Judges of the High Court and such point shall be decided according to the opinion of the majority of Judges who have heard the case including those who first heard it.