Appellate Authority orders on advance rulings permit confirmation or modification, subject to a prescribed time limit and procedures.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling by passing an order within a prescribed time limit; divergence among members on any point prevents issuance of an advance ruling on that question; the Authority must send a signed, certified copy of its pronounced advance ruling to the applicant, the concerned officer, the jurisdictional officer and the Authority in the prescribed manner.

---

---

---