Section 18. Distribution of business amongst the Benches.

(1) Where 1[any Benches of a Tribunal are constituted], the appropriate Government may, from time to time, by notification, make provisions as to the distribution of the business of the Tribunal amongst the 2*** Benches and specify the matters which may be dealt with by each Bench. (2) If any question arises as to whether any matter falls within the purview of the business allocated to a Bench of a Tribunal, the decision of the Chairman thereon shall be final. Explanation.--For the removal of doubts, it is hereby declared that the expression "matters" includes applications under section 19.