Advance ruling appeals: Appellate Authority may confirm or modify rulings after hearing, subject to time limits and deadlock rules.

The Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the advance ruling under appeal or reference and must pass its order within the prescribed statutory period. If members differ on any question in the appeal or reference, no advance ruling can be issued on that question. The Authority must send a duly signed and certified copy of the pronouncement to the applicant, the concerned officer, the jurisdictional officer and the Authority itself.

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