[Composition of Authority.

8. ⁸An Adjudicating Authority shall consist of a Chairperson and at least two other Members.]

Note:- 

 8.Omitted by the Finance Act, 2021, w.e.f. 1-7-2021. Prior to its omission, section 8 read as under:

"8. Composition of Authority.—An Adjudicating Authority shall consist of a Chairperson and at least two other Members."