Appeal against advance ruling: aggrieved officers or applicants may seek Appellate Authority review subject to prescribed time limits. Section 100 provides a right of appeal to the Appellate Authority for a concerned officer, the jurisdictional officer or an applicant aggrieved by an advance ruling; appeals must be filed within the prescribed period from communication of the ruling, with the Appellate Authority allowed to extend time for sufficient cause, and appeals must comply with the prescribed form, fee and verification requirements.