Advance ruling procedure requires forwarding to concerned officer, hearings, written ruling and stated reasons for rejection. The Authority shall forward received applications to the concerned officer, may call for and return records, and after examining application and records and hearing both parties may admit or reject the application with reasons; admitted applications are decided after further material and hearings, with written advance rulings pronounced within the prescribed period, disagreements among members referred to the Appellate Authority, and certified copies of rulings sent to the applicant, concerned officer and jurisdictional officer.