Advance ruling procedure: Authority must admit or reject applications after hearings and issue a certified written ruling promptly. Advance Ruling applications are forwarded to the concerned officer and records may be called for; after examining the application and records and after ... Summary
Advance ruling procedure: Authority must admit or reject applications after hearings and issue a certified written ruling promptly.
Advance Ruling applications are forwarded to the concerned officer and records may be called for; after examining the application and records and after hearing the applicant and the concerned officer, the Authority may admit or reject the application-with rejection requiring a hearing and stated reasons-and where admitted the Authority will examine further material, hear parties and pronounce a written advance ruling which is certified and sent to the applicant, concerned officer and jurisdictional officer.
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