Advance ruling procedure requires admission after hearing, written pronouncement within the prescribed period and specified appeal routes. The Authority forwards the application to the concerned officer and may call records. After examining records and providing an opportunity of hearing to applicant and concerned officer, the Authority may admit or reject the application, but must not admit questions already pending or decided and must specify reasons for rejection. If admitted, the Authority examines further material, hears parties and pronounces its advance ruling in writing within the prescribed time. Members who differ on any question must refer those points to the Appellate Authority. Certified copies of the ruling are sent to the applicant, concerned officer and jurisdictional officer.
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.
Advance ruling procedure requires admission after hearing, written pronouncement within the prescribed period and specified appeal routes.
The Authority forwards the application to the concerned officer and may call records. After examining records and providing an opportunity of hearing to applicant and concerned officer, the Authority may admit or reject the application, but must not admit questions already pending or decided and must specify reasons for rejection. If admitted, the Authority examines further material, hears parties and pronounces its advance ruling in writing within the prescribed time. Members who differ on any question must refer those points to the Appellate Authority. Certified copies of the ruling are sent to the applicant, concerned officer and jurisdictional officer.
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