Appeal to the Appellate Authority: procedure for contesting advance rulings with time limits and limited extension for sufficient cause. Any concerned officer, the jurisdictional officer or the applicant aggrieved by an advance ruling may appeal to the Appellate Authority; appeals must be filed within the prescribed time limit from communication of the ruling, subject to a discretionary single extension for sufficient cause. Appeals are required to be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.