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    <title>Rectification of mistakes</title>
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    <description>Regulation 22 permits the Authority to amend an advance ruling to rectify mistakes apparent from the record before the ruling is given effect, either suo motu or when notified by the applicant or the Principal Commissioner or Commissioner, but only after giving those parties a reasonable opportunity to be heard.</description>
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      <description>Regulation 22 permits the Authority to amend an advance ruling to rectify mistakes apparent from the record before the ruling is given effect, either suo motu or when notified by the applicant or the Principal Commissioner or Commissioner, but only after giving those parties a reasonable opportunity to be heard.</description>
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