Advance ruling procedure prescribes admission, hearing, written pronouncement and service of rulings; reference if members differ. The advance ruling procedure requires the Authority to forward applications to the concerned officer, call for records, and after examination and hearings either admit or reject applications with reasons. Admitted applications allow further material and hearings before the Authority pronounces a written ruling; members' differences on questions must be referred to the Appellate Authority. Certified copies of orders and rulings are to be sent to the applicant, the concerned officer and the 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 prescribes admission, hearing, written pronouncement and service of rulings; reference if members differ.
The advance ruling procedure requires the Authority to forward applications to the concerned officer, call for records, and after examination and hearings either admit or reject applications with reasons. Admitted applications allow further material and hearings before the Authority pronounces a written ruling; members' differences on questions must be referred to the Appellate Authority. Certified copies of orders and rulings are to be sent to the applicant, the concerned officer and the jurisdictional officer.
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