Appeal to Appellate Authority: procedure for aggrieved officers or applicants against advance rulings, subject to prescribed time limits.

Appeal to the Appellate Authority permits the concerned officer, the jurisdictional officer or an applicant aggrieved by an advance ruling under section 98(4) to appeal. Appeals must be filed within thirty days of communication, subject to a discretionary further period not exceeding thirty days for sufficient cause. Every appeal must conform to the prescribed form, fee and verification requirements.

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