Appellate Authority powers to confirm or modify advance rulings after hearing, with certified copies served to relevant officers.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling on appeal or reference and must issue its order within a prescribed time; differing opinions among members result in no advance ruling on that question, and the Authority must send duly signed, prescribed certified copies of the ruling to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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