Advance ruling procedure: Authority may admit or reject applications after hearing; written ruling issued and circulated. The Authority forwards applications to the concerned officer and may call for records, then after examination and an opportunity of hearing may admit or reject applications-rejection requires specified reasons and prior hearing. If admitted, the Authority examines further material, hears both parties, and pronounces a written advance ruling within ninety days; differing members must refer points of difference to the Appellate Authority. Copies of orders and the certified ruling are sent to the applicant, the concerned officer and the jurisdictional officer.