Advance rulings authority: constitution, civil court powers, and self regulation enable binding procedural and evidentiary processes. The Central Government may constitute an Authority for Advance Rulings with specified Chairperson and Members, set their terms, provide staff and locate ... Summary
Advance rulings authority: constitution, civil court powers, and self regulation enable binding procedural and evidentiary processes.
The Central Government may constitute an Authority for Advance Rulings with specified Chairperson and Members, set their terms, provide staff and locate its office; vacancies or defects do not invalidate proceedings. The Authority has civil court powers for discovery, attendance, oath, commissions and production of records, is deemed a civil court for limited statutory purposes, its proceedings are treated as judicial proceedings under penal provisions, and it may regulate its own procedure.
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