Appellate Authority power to modify advance rulings after hearing; member dissent prevents issuance of ruling. The Appellate Authority may, after giving parties an opportunity of being heard, pass an order confirming or modifying the advance ruling; it must do so ... Summary
Appellate Authority power to modify advance rulings after hearing; member dissent prevents issuance of ruling.
The Appellate Authority may, after giving parties an opportunity of being heard, pass an order confirming or modifying the advance ruling; it must do so within a prescribed short period from filing, and where members differ on any point no advance ruling can be issued. A duly signed and prescribed-certified copy of the ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority.
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