Advance ruling procedure: Authority must forward applications, allow hearing, and pronounce written rulings within six months. The Authority must forward each advance ruling application to the Principal Commissioner or Commissioner and may call for relevant records; after examination it may allow or reject the application, but must reject where the question is pending in the applicant's case or already decided by the Appellate Tribunal or any Court. Rejection requires an opportunity to be heard and reasons in the order. If allowed, the Authority will consider further material, provide an opportunity to be heard on request, pronounce a written advance ruling within six months, and send a signed, certified copy to the applicant and to the Principal Commissioner or Commissioner.