Advance ruling procedure ensures applications are examined, heard, and rulings issued with referral for differing opinions. Procedure for advance ruling requires forwarding the application to the concerned officer and calling relevant records; after examination and hearings the Authority may admit or reject the application with reasons, and must not admit questions already pending or decided. If admitted, the Authority considers further material, affords hearings to both parties, pronounces a written ruling within the prescribed period, refers points of member disagreement to the Appellate Authority, and sends certified copies of orders and rulings to the applicant, the concerned officer and the jurisdictional officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure ensures applications are examined, heard, and rulings issued with referral for differing opinions.
Procedure for advance ruling requires forwarding the application to the concerned officer and calling relevant records; after examination and hearings the Authority may admit or reject the application with reasons, and must not admit questions already pending or decided. If admitted, the Authority considers further material, affords hearings to both parties, pronounces a written ruling within the prescribed period, refers points of member disagreement to the Appellate Authority, and sends certified copies of orders and rulings to the applicant, the concerned officer and the jurisdictional officer.
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