Appellate Authority powers: hearing and time bound disposal of advance ruling appeals with distribution of certified copies.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling and must pass its order within the prescribed time frame; where members differ on any question, no advance ruling is deemed issuable 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 to the Authority.

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