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    <title>Appeal to Appellate Authority.</title>
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    <description>Appeal to the Appellate Authority against an advance ruling may be filed by the concerned officer, the jurisdictional officer, or an applicant aggrieved by the ruling. The appeal must be filed within thirty days from the date the ruling is communicated, subject to a further extension of up to thirty days on sufficient cause. The appeal must also be in the prescribed form, accompanied by the prescribed fee, and verified in the prescribed manner.</description>
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      <description>Appeal to the Appellate Authority against an advance ruling may be filed by the concerned officer, the jurisdictional officer, or an applicant aggrieved by the ruling. The appeal must be filed within thirty days from the date the ruling is communicated, subject to a further extension of up to thirty days on sufficient cause. The appeal must also be in the prescribed form, accompanied by the prescribed fee, and verified in the prescribed manner.</description>
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