Appellate Authority power to confirm or modify advance rulings within prescribed timeframe; member divergence prevents issuance. Appellate Authority may, after affording parties an opportunity of being heard, confirm or modify an advance ruling and must issue its order within the prescribed statutory timeframe; divergence among members on any question results in a deemed inability to issue an advance ruling, and the Authority must send a duly signed and certified copy of the pronouncement to the applicant, the concerned officer, the jurisdictional officer and to the Authority as prescribed.