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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
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Body 4-B. Powers of Bench.

(1) Subject to the provisions of section 4-B, a Bench shall hear and determine such appeals and applications made under the Act as the Chairman may by general or special order direct.

(2) Where there are two or more Benches of the Appellate Board working at a place, the Chairman or the senior most member present at the place may transfer an appeal or an application from any one of such Benches to any other.