Appellate Authority orders may confirm or modify advance rulings after hearing; certified copies must be circulated within prescribed time.

The Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the advance ruling under appeal and must pass its order within the prescribed statutory time; divergence among members results in a deemed inability to issue a ruling, and a certified signed copy of the pronouncement must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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