Advance ruling procedure mandates admission, hearing, and written ruling within ninety days with copies to parties. The Authority forwards the application to the concerned officer and may call for records; after examining records and hearing both parties it may admit or reject the application (rejection only after hearing and with reasons), and on admission it may obtain further material, hear the parties and pronounce a written advance ruling. Dissenting members must refer points of difference to the Appellate Authority. The Authority must pronounce the ruling within ninety days and send certified copies 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 mandates admission, hearing, and written ruling within ninety days with copies to parties.
The Authority forwards the application to the concerned officer and may call for records; after examining records and hearing both parties it may admit or reject the application (rejection only after hearing and with reasons), and on admission it may obtain further material, hear the parties and pronounce a written advance ruling. Dissenting members must refer points of difference to the Appellate Authority. The Authority must pronounce the ruling within ninety days and send certified copies to the applicant, the concerned officer and the jurisdictional officer.
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