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        Bills

        Clause 12 - Location of Authority

        Authority For Advance Rulings On Central Taxes Bill, 2007

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        Office location provision fixes the administrative seat for the advance rulings mechanism, centralising its operations. Clause 12 specifies that the office of the Authority for advance rulings on central taxes is to be situated in Delhi, thereby fixing the administrative seat for the Authority responsible for issuing advance rulings under the Bill.
                          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.

                                Office location provision fixes the administrative seat for the advance rulings mechanism, centralising its operations.

                                Clause 12 specifies that the office of the Authority for advance rulings on central taxes is to be situated in Delhi, thereby fixing the administrative seat for the Authority responsible for issuing advance rulings under the Bill.


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