Advance ruling procedure requires notice to concerned officer, hearing opportunities, written pronouncement and certified distribution.

Advance ruling procedure requires forwarding the application to the concerned officer, calling relevant records, examining application and records, and after opportunities for hearing, admitting or rejecting the application with reasons; if admitted the Authority may obtain further material, hear parties and pronounce a written advance ruling, refer points of member divergence to the Appellate Authority, and send a duly signed and certified copy of the ruling to the applicant, the concerned officer and the jurisdictional officer.

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