Advance ruling procedure ensures admission or rejection after hearing, and written pronouncement with certified copies to parties. The Authority forwards the application to the concerned officer, may call for records, examines submissions, and after hearing the applicant and the concerned officer either admits or rejects the application (with specified reasons on rejection). If admitted, the Authority may obtain further material, hear both parties, pronounce a written advance ruling, record any member disagreements for referral to the Appellate Authority, and send certified copies of the ruling to the applicant, the concerned officer and the jurisdictional officer.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure ensures admission or rejection after hearing, and written pronouncement with certified copies to parties.
The Authority forwards the application to the concerned officer, may call for records, examines submissions, and after hearing the applicant and the concerned officer either admits or rejects the application (with specified reasons on rejection). If admitted, the Authority may obtain further material, hear both parties, pronounce a written advance ruling, record any member disagreements for referral to the Appellate Authority, and send certified copies of the ruling to the applicant, the concerned officer and the jurisdictional officer.
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