Authentication and communication of advance rulings require signatures and official seal; certified copies sent to applicant and appropriate commissioner. Every order or advance ruling must be signed by the Chairperson and Members and bear the Authority's official seal. A certified copy must be communicated to the applicant and to the Principal Commissioner or Commissioner under the signature of the Secretary or an officer authorized by the Secretary, and must bear the official seal, thereby specifying authentication and certified transmission procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authentication and communication of advance rulings require signatures and official seal; certified copies sent to applicant and appropriate commissioner.
Every order or advance ruling must be signed by the Chairperson and Members and bear the Authority's official seal. A certified copy must be communicated to the applicant and to the Principal Commissioner or Commissioner under the signature of the Secretary or an officer authorized by the Secretary, and must bear the official seal, thereby specifying authentication and certified transmission procedures.
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