Advance ruling procedure requires hearing, record exchange, written ruling, and referral where members differ.

Procedure requires the Authority to forward applications for advance ruling to the concerned officer and may call for records; after examining materials and hearing the applicant and concerned officer the Authority may admit or reject applications-rejection only after hearing with reasons and not where the question is pending or decided in proceedings involving the applicant. If admitted, the Authority will consider further material, hear parties, pronounce a written ruling within the prescribed period, and send certified copies to the applicant, concerned officer and jurisdictional officer; members' differences must be referred to the Appellate Authority.

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