Advance ruling procedure requires admission with hearings and written, certified pronouncement sent to applicant and officers. Procedure for advance rulings requires forwarding applications to the concerned officer and calling for relevant records; after examination and hearings the Authority may admit or reject applications-rejection only after hearing and with reasons-and must send copies of orders to applicant and concerned officer. If admitted, the Authority may consider further material, provide hearings, pronounce a written advance ruling; differences among members trigger a reference to the Appellate Authority. The Authority must pronounce the ruling within ninety days and send a signed, prescribedly certified copy to the applicant, concerned officer and jurisdictional officer.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure requires admission with hearings and written, certified pronouncement sent to applicant and officers.
Procedure for advance rulings requires forwarding applications to the concerned officer and calling for relevant records; after examination and hearings the Authority may admit or reject applications-rejection only after hearing and with reasons-and must send copies of orders to applicant and concerned officer. If admitted, the Authority may consider further material, provide hearings, pronounce a written advance ruling; differences among members trigger a reference to the Appellate Authority. The Authority must pronounce the ruling within ninety days and send a signed, prescribedly certified copy to the applicant, concerned officer and jurisdictional officer.
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