Singapore legislation

Clause 51

of Goods And Services Tax Bill

Clause 51

Hearing of appeal in absence of member of Board

(1)

Notwithstanding anything to the contrary in this Part, if, in the course of any appeal, or, in the case of a reserved judgment in any such appeal, at any time before delivery of the judgment, any member of the Board hearing the appeal is unable, through illness or any other cause, to continue to hear or to determine the appeal, the remaining members of the Board, not being less than two, shall, if the parties consent, hear and determine the appeal and the Board shall, for the purposes of the appeal, be deemed to be duly constituted notwithstanding the absence or inability to act of the member.

(2)

Notwithstanding section 48(8), in any case referred to in subsection (1), the appeal shall be decided in accordance with the opinion of the majority of the remaining members of the Board and except where there are only two remaining members if there is an equality of votes, the Chairman of the Board or in his absence the member presiding shall have a second or casting vote.

(3)

The appeal shall be reheard —

(a)

if the parties do not consent to the proceedings continuing by the remaining members of the Board under subsection (1); or

(b)

if the appeal is heard or determined by only two remaining members of the Board and they are unable to reach a unanimous decision.