(2) Subject to the provisions contained in sub-section (3), a Division Bench shall include at least one judicial member and one accountant member.

(3) The Chairman or any other member of the Appellate Board may, sitting singly, dispose of any case which pertains to a dealer whose total turnover as computed by the Assessing Officer in the case does not exceed rupees sixty lacs and the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of three or more members, one of whom shall necessarily be a judicial

member and one an accountant member.

(4) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the Chairman of the Appellate Board for hearing on such point or points by one or more of the other members of the Appellate Board, and

such point or points shall be decided according to the opinion of the majority of the members of the Appellate Board who have heard the case, including those who first heard it.

(5) Subject to provisions of this Act, the Appellate Board shall have power to regulate its own procedure and the procedures of Benches thereof on all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.

(6) The Appellate Board shall, for the purpose of discharging its functions, have all the powers which are vested in the commercial tax authorities referred to in section 3,and any proceeding before the Appellate Board shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal code, 1860 (45 of 1860) and for the purpose of section 196 of the Indian Penal code, 1860 (45 of 1860), the Appellate Board shall be deemed to be a civil court for all the purposes of section 195 and Chapter 35 of the Code of Criminal Procedure, 1973 (No. 2 of 1974).