Appellate Authority power over advance rulings: may confirm or modify rulings and mandate timely disposal. Appellate Authority may, after affording parties an opportunity of being heard, pass an order confirming or modifying the advance ruling; it must decide appeals or references within the prescribed period. If members differ on any question, no advance ruling can be issued on that question. The pronounced advance ruling must be signed, certified as prescribed, and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.