Advance ruling appeals: Appellate Authority may confirm or modify rulings after hearing; member disagreement prevents issuance.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling on appeal or reference; orders must be passed within the prescribed period. If members differ on any point in the appeal or reference, no advance ruling can be issued on that question. A signed, certified copy of the Appellate Authority's advance ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority after pronouncement.

---

---

---