Advance ruling procedure: Appellate Authority may confirm or modify rulings; divergent members prevent issuance of a ruling.

The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify the advance ruling appealed or referred to and must pass the order within ninety days from filing of the appeal or reference; divergent opinions among members result in the question being deemed incapable of receiving an advance ruling, and a certified signed copy of the ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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