Right of appeal to Appellate Authority permits challenge to advance rulings within prescribed period, subject to limited extension.

Section 100 grants a right of appeal to the Appellate Authority against advance rulings under section 98 by the concerned officer, jurisdictional officer or applicant; appeals must be filed within the prescribed period from communication of the ruling, subject to a single limited extension for sufficient cause, and must follow prescribed form, fee and verification requirements.

---

---

---