Advance ruling procedure requires admission, hearing, written ruling within a set period, and certified copies sent to parties. The Authority must forward the application to the concerned officer, may call and return records, and after examining materials and hearing both the applicant and concerned officer may admit or reject the application; admission triggers further consideration and a written advance ruling, members' disagreement is to be referred to the Appellate Authority, and the ruling must be pronounced in writing within ninety days and certified copies sent to the applicant, concerned officer and jurisdictional officer.
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Advance ruling procedure requires admission, hearing, written ruling within a set period, and certified copies sent to parties.
The Authority must forward the application to the concerned officer, may call and return records, and after examining materials and hearing both the applicant and concerned officer may admit or reject the application; admission triggers further consideration and a written advance ruling, members' disagreement is to be referred to the Appellate Authority, and the ruling must be pronounced in writing within ninety days and certified copies sent to the applicant, concerned officer and jurisdictional officer.
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