Advance ruling procedure requires application processing, hearing rights, and written pronouncement to applicant, concerned and jurisdictional officers.

The Authority must forward applications to the concerned officer, may call for and return records, and after examination and hearings may admit or reject applications-rejection requires hearing and written reasons. If admitted, the Authority may obtain further material, provide hearings and pronounce a written advance ruling; divergent member views on questions are to be referred to the Appellate Authority. The Authority must issue the ruling in writing within the prescribed statutory timeframe and send signed, certified copies to the applicant, concerned officer and jurisdictional officer.

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