Appellate Authority powers to confirm or modify advance rulings after hearing; member disagreement prevents issuance of a ruling.

The Appellate Authority may, after hearing the parties, confirm or modify the advance ruling under appeal or reference and must pass its order within ninety days of filing; if Members differ on any question, no advance ruling can be issued on that question; a signed certified copy of the ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority.

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