Rectification of mistakes: authority may amend advance rulings before effect, suo motu or on representation with hearing. Regulation 19 empowers the Authority to amend any advance ruling to rectify mistakes apparent from the record before the ruling is given effect, either ... Summary
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Rectification of mistakes: authority may amend advance rulings before effect, suo motu or on representation with hearing.
Regulation 19 empowers the Authority to amend any advance ruling to rectify mistakes apparent from the record before the ruling is given effect, either suo motu or on notice by the applicant or the Principal Commissioner or Commissioner, after affording a reasonable opportunity of being heard.
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