Advance ruling procedure requires examination, hearing and written ruling; differing members refer questions to appellate authority. The Authority must forward received advance ruling applications to the concerned officer, may call for and return records, and after examining records and holding hearings, may admit or reject the application-rejection only after hearing with stated reasons and not where the question is pending or decided in the applicant's own proceedings. If admitted, the Authority examines further material, hears both parties, pronounces its advance ruling in writing within ninety days, refers points of member disagreement to the Appellate Authority, and sends certified copies of the ruling to the applicant, concerned officer and jurisdictional officer.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure requires examination, hearing and written ruling; differing members refer questions to appellate authority.
The Authority must forward received advance ruling applications to the concerned officer, may call for and return records, and after examining records and holding hearings, may admit or reject the application-rejection only after hearing with stated reasons and not where the question is pending or decided in the applicant's own proceedings. If admitted, the Authority examines further material, hears both parties, pronounces its advance ruling in writing within ninety days, refers points of member disagreement to the Appellate Authority, and sends certified copies of the ruling to the applicant, concerned officer and jurisdictional officer.
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