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THE NATIONAL TAX TRIBUNAL ACT, 2005 · JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL

Section 19 — Special Bench

Where a judgment pronounced on a question of law by a Bench subsequently comes up for hearing before any Bench, and the latter Bench is of the opinion that the question of law requires reconsideration, then the latter Bench shall make a reference to the Chairperson to constitute a Special Bench consisting of five Members to hear and decide such question of law.