Advance ruling procedure requires admission after hearing, reasoned orders, written pronouncement and certified transmission to parties. On receipt the Authority forwards the application to the concerned officer and may call for records. After examining the application and records and after hearing the applicant and the concerned officer, the Authority may admit or reject the application, with rejection requiring an opportunity of hearing and reasons specified in the order. If admitted, after considering further material and providing hearings, the Authority pronounces a written advance ruling on the specified question. Divergent member views are referred to the Appellate Authority. The Authority must pronounce the ruling in writing within ninety days and send certified signed copies to the applicant, concerned officer and jurisdictional officer.