Appellate Authority powers to confirm or modify advance rulings, with member disagreement precluding issuance and mandatory notification.

Section 101 authorizes the Appellate Authority to confirm or modify advance rulings after hearing parties, requires issuance of its order within a prescribed period from filing of the appeal or reference, treats member disagreement as precluding issuance of an advance ruling on the question, and mandates signing, certification and distribution of the pronounced ruling to the applicant, concerned officer, jurisdictional officer and the Authority.

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