Advance ruling appeals: Appellate Authority may confirm or modify rulings after hearing; member dissent prevents issuing a ruling.

Section 101 empowers the Appellate Authority to confirm or modify advance rulings after giving parties an opportunity of being heard; it requires time-bound disposal, treats member divergence on points as precluding issuance of an advance ruling on those questions, and mandates sending a signed, prescribed certified copy of the ruling to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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