Advance ruling procedure: admission or rejection after hearing, written ruling issued and circulated to applicant and officers. The Authority must forward an application for an advance ruling to the concerned officer, may call for records, and after examining materials and hearing both parties may admit or reject the application (rejection requiring reasons and an opportunity of hearing). If admitted, the Authority considers further material, hears the parties, and pronounces a written advance ruling within ninety days; members' disagreements are referred to the Appellate Authority. Copies of orders and the ruling are sent to the applicant, concerned officer and jurisdictional officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure: admission or rejection after hearing, written ruling issued and circulated to applicant and officers.
The Authority must forward an application for an advance ruling to the concerned officer, may call for records, and after examining materials and hearing both parties may admit or reject the application (rejection requiring reasons and an opportunity of hearing). If admitted, the Authority considers further material, hears the parties, and pronounces a written advance ruling within ninety days; members' disagreements are referred to the Appellate Authority. Copies of orders and the ruling are sent to the applicant, concerned officer and jurisdictional officer.
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