Advance ruling procedure requires admission or rejection after hearing, written pronouncement, and certified service of orders.

On receipt of an application the Authority must forward a copy to the concerned officer and may call for relevant records, returnable when produced. After examining the application and records and after hearing the applicant and the concerned officer, the Authority may admit or reject the application-rejection requires an opportunity of hearing and specified reasons. If admitted, the Authority hears both parties, pronounces a written advance ruling on the specified question, refers points of difference between members to the Appellate Authority, and sends certified copies of orders and rulings to the applicant, concerned officer and jurisdictional officer.

---

---

---