Advance ruling procedure requires admission, hearing, written ruling and certified service to applicant and officers. Advance ruling applications are forwarded to the concerned officer and relevant records may be called for and returned; after examining records and hearing both parties the Authority may admit or reject the application (rejection requires hearing and stated reasons). If admitted, the Authority may receive further material, hear parties and pronounce a written advance ruling. Members' differences on questions are recorded and referred to the Appellate Authority. The Authority must send signed certified copies of its ruling to the applicant, the concerned officer and the jurisdictional officer.