Advance ruling procedure governs admissibility, hearings, referral to appellate authority and issuance of a written ruling. The Authority, upon receipt of an application for an advance ruling, forwards a copy to the concerned officer and may call for relevant records; after examining the application and records and hearing the applicant and the concerned officer, it may admit or reject the application, specifying reasons for rejection and sending copies of orders to both parties. If admitted, the Authority considers further material, provides opportunities of hearing, and pronounces the advance ruling; differing members must refer contested points to the Appellate Authority, and the Authority must issue a written ruling within ninety days and circulate signed certified copies to relevant officers.
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 governs admissibility, hearings, referral to appellate authority and issuance of a written ruling.
The Authority, upon receipt of an application for an advance ruling, forwards a copy to the concerned officer and may call for relevant records; after examining the application and records and hearing the applicant and the concerned officer, it may admit or reject the application, specifying reasons for rejection and sending copies of orders to both parties. If admitted, the Authority considers further material, provides opportunities of hearing, and pronounces the advance ruling; differing members must refer contested points to the Appellate Authority, and the Authority must issue a written ruling within ninety days and circulate signed certified copies to relevant officers.
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