Court of Tax Appeals Act
Section 2. Section 2 of the same Act is hereby amended to read as follows: "Section 2. Sitting En Banc or Division; Quorum; Proceedings.
- The CTA may sit en banc or in two (2) Divisions, each Division consisting of three (3) Justices. "Four (4) Justices shall constitute a quorum for sessions en banc and two (2) Justices for sessions of a Division: Provided, That when the required quorum cannot be constituted due to any vacancy, disqualification, inhibition, disability, or any other lawful cause, the Presiding Justice shall designate any Justice of other Divisions of the Court to sit temporarily therein.
"The affirmative votes of four (4) members of the Court en banc or two (2) members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution."