Appellate Authority orders may confirm or modify advance rulings after hearing, with prescribed pronouncement and copies dispatched.

The Appellate Authority may, after affording the parties an opportunity of being heard, confirm or modify an advance ruling on appeal or reference and must pass its order within the prescribed statutory period; member divergence on any question prevents issuance of an advance ruling. A duly signed and certified copy of the Authority's pronouncement must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority in the prescribed manner.

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