Chapter XVII ADVANCE RULING

105 (a) "a?vance ruling\fil? ? decisio.n provided by the .. ,,, · Autliority ot the' Apptllat¢ iutli<>rity to an applicant on matters or on questions ipecified in; ,uo?section (2) of se??on97toU?sectjPP. {?)}<>f ?gn 100,inrelation to the supply of g?Bf,S??-ifib?undertaken or proposed to be undertaken by the applicant; • 4 (b) "Appellate Autho?-means the Appellal!.t\l.rthority for Advance Ruling constituted under sectlo?.99. (c) "?t··?1tμy,person registered,otdesm,us of obtaining regis?tiol). QDdel' this Act; ( d) "application" mtans'an application madetotheAuthority under sub-section, {l) of section 97; __ ? .:t?fi? 1·-?Jr.<: r,,_ :>"-? : .r·.:J-r.-(::.z: -1..,,., (?) '"Alitliority" fu?$ the. Aiith,ority fqr Advance Ruling. constituted under section 96; Definitions.

(l) The,:Government shall, ,by ,notification, constitute an Constitution of Autli Authority to be Jui.own as the Manipur Authority for for Advance Ruling. Advance Ruling: I>rovided ?.the Qpvenunent piay, on-the recommendation of the Council, noμfy ani,??ority.lqcated in another .Sμte to act as the .I\Jlthority for ?s1' •. ,; {2) The Authority snallctiri?ist. of- . . . .. . . . "' (i) one member from am?ngst dieofficers or' central ?and , (ii) one memheLf;rom amongst the officer&of State wr, ·i,; L, - . to be appointed by the Central Government and the. State Government respectively. ?:; (3) The qualifications, -the DJethpd;of appointment of the members and the terms and conditions of their services shall he such as may be prescribed. 97. · (1) An applkanNiesirous of ?btainfug ari a?vance ruling Application foradvance under this CHaptet ma·yr iriili''an applicatiQn in such tilling. form and manner and accompaniedby such fee as may be1prescribed, stating.the4Ueslionon whichthe advance nwng is soughttir,

(2) The question on wHith'1the advahce ruling is sought underthis Act. slillltWfh'?bf, - (a) classification of any goods or services or both; (b) ·, -applicab?ia notifi.ution ·Issued under the provisions ofthis Act; ''.' - - ::':JP'·'J? {\'- .. : ? . ,-?"_:[?-: ;,:- . '• ( c) determination of??- ?4 value.9fsupRlr, gf goods Of services or??; · " · · · f>i(d) admissibility' of input tax ?t of tax paid or deeined1fo Have been paid;" . ':.' . . .. •.. . ,J . . ; r --?-· ( e) determination of the liability to pay tax on any ·; go9ds'or serricea or both; (f) ?heiti? applicant is required to be registered; (g) ·· whether any particulaf.thingdone·by the applicant with respect to any goods or services' or both amdunts to or results in a supply of goods or services or both, within the meaning of that term. ; ;!_ .. :) 98. (1) On receipt of an application.·· the Authority shall cause a copy thereof to be forwarded to the CCP,!Cepted ofij.cer and, if necessary, call ttp<,,n, him to? 'the .relevant records: '· ,,i' Provided. that wh.-.anyrecords havebeen,caJled.for by the Authority in. any case, sudi records shall,? ss.sccn as. p<>ssμ,Ie, be returned to thesaid concerned officer. (2) The Autb:ority·may, after examining theiapplication and tht?record&called for and after hearing the'applicant or' his authorised representative ana the· concerned officer or his authorised representatiye, ;by order, either admit or reject the application: . . •: )L Providedthat .the Authority shall not admitthe appli?tion where the question raised in the application is' already pending or decided in any proceedings in the case of an,applicant under any of the prd+isions of this Act: " ,. Provided further that no application shall be. rejected un4?r this sub-section unless an opportunity of hearing has been given:to the applicant» L · · · . Provided alsQ that.where,? ,appli?o.n ? ?ected, the · ,,:11eason, for such reje,¢on ?-? specified in.the order, l (3) '",A copy ofevery order '9,adt.μrider sub?sectio(l (2) shall be sentto the applicant and to the.ronceffledofficer. Procedure on receipt '1 application.

( 4) Where an application is·adni'itted undersub-section (2), the A¥thoritysliall; aftei- mmtningsuch further?erial as may be placed ?fore· Why the applicant or obtalned by the Authdrfty and after"providing an opportunity1 · of being heard to the applicant or . his authorised repres?I!tative as well as . to. the ionq!rned_ officer or his author?a 'representative, pronounce its acfv?nce ruling on the question specified in the application.· -'.C .:? . C. ' (5) Wb,eiethe m?mbers ·of the Aμthorlt,y differ on any <fy?tion on wpich. theadvance nμfug is sought. they snail state.? poptt or points on wJuch they differ and make a reference to the Appellate Authority for hearing anp decisj.on on such question. · (6) 'lhe Authority'-shall.j,rono,urice its advance ruling in writing within ninety days 'from the date of receipt of application. · (7) A -?PY.·. of the advance ruling pronounced by the ?erity duly signed by the·? and certified in such manner as niay be. prescribed s}wl be sent to the . applic:ant, the concerned officer·· and the judsdictional officeraftersuch pronouncement. ";: ? f ? -? 99. The Government shall, bynotificatiOil, constitute an Authority to be know.p. as Manipur Appellate J\uthoritr for Advance , . R.Wing fo,r GQods and Services Tax for hearing appeals against the a?, Juling _pronounq!p by the Mvance Ruling Authority consistmg of- · · ··· · (i) ?e r?¥ -??.rn!¥<>nei' . of Central. tax as n · ?· t&i'by the Board; and . . · · :, .. ,'8P ·· .. ·,: (ii) "'tlieeommtssioHerhfstatetiJt ._, ,.,1 < fr .,, Pi?vid??f'that the G?tlml?t?Y, 1.>nthe recommendations of the Council, notify any Appellate· Authority' located in another State. or Uni<>? ltrJ#ory to &;ct as the Appellate Authority for the State. . . . ·.· ·. · · . 11·· . • · ·' 1:f·, Constitution of Appellate Authority for

· (1) An applkanNiesirous of ?btainfug ari a?vance ruling Application foradvance under this CHaptet ma·yr iriili''an applicatiQn in such tilling. form and manner and accompaniedby such fee as may be1prescribed, stating.the4Ueslionon whichthe advance nwng is soughttir, 106 (2) The question on wHith'1the advahce ruling is sought underthis Act. slillltWfh'?bf, - (a) classification of any goods or services or both; (b) ·, -applicab?ia notifi.ution ·Issued under the provisions ofthis Act; ''.' - - ::':JP'·'J? {\'- .. : ? . ,-?"_:[?-: ;,:- . '• ( c) determination of??- ?4 value.9fsupRlr, gf goods Of services or??; · " · · · f>i(d) admissibility' of input tax ?t of tax paid or deeined1fo Have been paid;" . ':.' . . .. •.. . ,J . . ; r --?-· ( e) determination of the liability to pay tax on any ·; go9ds'or serricea or both; (f) ?heiti? applicant is required to be registered; (g) ·· whether any particulaf.thingdone·by the applicant with respect to any goods or services' or both amdunts to or results in a supply of goods or services or both, within the meaning of that term. ; ;!_ .. :)

(1) On receipt of an application.·· the Authority shall cause a copy thereof to be forwarded to the CCP,!Cepted ofij.cer and, if necessary, call ttp<,,n, him to? 'the .relevant records: '· ,,i' Provided. that wh.-.anyrecords havebeen,caJled.for by the Authority in. any case, sudi records shall,? ss.sccn as. p<>ssμ,Ie, be returned to thesaid concerned officer. (2) The Autb:ority·may, after examining theiapplication and tht?record&called for and after hearing the'applicant or' his authorised representative ana the· concerned officer or his authorised representatiye, ;by order, either admit or reject the application: . . •: )L Providedthat .the Authority shall not admitthe appli?tion where the question raised in the application is' already pending or decided in any proceedings in the case of an,applicant under any of the prd+isions of this Act: " ,. Provided further that no application shall be. rejected un4?r this sub-section unless an opportunity of hearing has been given:to the applicant» L · · · . Provided alsQ that.where,? ,appli?o.n ? ?ected, the · ,,:11eason, for such reje,¢on ?-? specified in.the order, l (3) '",A copy ofevery order '9,adt.μrider sub?sectio(l (2) shall be sentto the applicant and to the.ronceffledofficer. Procedure on receipt '1 application. 107 ( 4) Where an application is·adni'itted undersub-section (2), the A¥thoritysliall; aftei- mmtningsuch further?erial as may be placed ?fore· Why the applicant or obtalned by the Authdrfty and after"providing an opportunity1 · of being heard to the applicant or . his authorised repres?I!tative as well as . to. the ionq!rned_ officer or his author?a 'representative, pronounce its acfv?nce ruling on the question specified in the application.· -'.C .:? .

The Government shall, bynotificatiOil, constitute an Authority to be know.p. as Manipur Appellate J\uthoritr for Advance , . R.Wing fo,r GQods and Services Tax for hearing appeals against the a?, Juling _pronounq!p by the Mvance Ruling Authority consistmg of- · · ··· · (i) ?e r?¥ -??.rn!¥<>nei' . of Central. tax as n · ?· t&i'by the Board; and . . · · :, .. ,'8P ·· .. ·,: (ii) "'tlieeommtssioHerhfstatetiJt ._, ,.,1 < fr .,, Pi?vid??f'that the G?tlml?t?Y, 1.>nthe recommendations of the Council, notify any Appellate· Authority' located in another State. or Uni<>? ltrJ#ory to &;ct as the Appellate Authority for the State. . . . ·.· ·. · · . 11·· . • · ·' 1:f·, Constitution of Appellate Authority for Advance Ruling.

( 1) -, 1iii'lco11?e%ed ?fficer, the jurisdictional ?tJker of an Appeal to the AppcDate applicant aggrievedby any advance rtiling'p'ronounced" · ·-Authority. Qndt;r sub-?ction (4) of sectio1198, may appeal to the Appr.illate A':1?Q.rtty. · . :i;, · , . . : . . ? .... ;;; (2) E\Tery appeal under this section shall befiled within a Tpei:?od,p(? ?? f'l;9.ni the d?te o.J,1 which the ruling squp\ tp ?i\P?aleg1 ?t.iS; cqnun?cated to the concerned officer, tqc: .,j\J,ri$;ru?!i,onal .. ;Officer and the applicant: . · '"-' · ' " ·

Provided that the Appell? Au?ity·may,jf it.is satisfied that the appellant.was prevented by asp.fficient ? from P!esenting the appeal with41 thf: said period of thirty da,s, allow it to.\:>e presented within.A furthef period not exceeding thirty <la?t'. . ' (3) Every appeal ?? this sectirin ·shall be i11 ,!ucli form, accompanied by_such _fee and verified i.μ :s\lch manner as may be prescribed. · ·,;. 101. (1) 1Jie App?te Authority may, after, giving ??-parties to Orders of Appellalel the appeal OJ." reference an opportunity cfbtjng heard, Authority. p? such Qrder as it think fit,. co? or,,m?g . the ruling appealed against <>r ref th'? to ... · · \j2) The order referred to in sub?secti?n (If shall b?; passed \ withina period ofninety'days from the date 9{'1ing of the appeal under section or a reference.\lllder sub- section (5) of section 98. (3) \.yhere the members of the Appellate Authority differ on arlr point or points referred to in appeal otreference, it shall be deemed tbaOio advance ruling can be issued in respect of thetquestion under the appeal or refeience. .Applicability of? ruling. Rectification of? . ruling. ! ? ·; "· __ \,. -·- . . . \ ·; __ ': \_"·:-c:· '..,-?- --_. ;,;-??,-;;· -: ;. __ . ;:, Provided tfiatno rectification whichnas the effect of enhancing .. the tax liability orredudng the amount of admissible input tax credit shall be made ??? the app??t.or the appellap.1?as .b??:givei,. an opportunity ofl:iein??eard.. ..·_ · · · · 103. (1) ?::-?p=U=??i::: only- · ... · \ (a) on the applicant? '?d ?ugiit'it'br?ct of . ? mattei1?toJri sii.1,?se'ction{2) of ?on <fl 97'fot a?vanet roling;1 ·" ·fW (4) Acopyoftheadvancerulingpronount:4:<ibytheAppellate AuthQrity duly signed by the Membert, and certified in such manner·u may be prescribed slwl l?e sent? the app?cax,it, the concerned officer, the ;?Ucti?nal officer and to? Authority-after such pronoun? 102. '!he Authority or the Appellaw .t\p.thoritymay amend any order passed by it undet,?OA.?'or .section lOh,sP, as to rectify any error apparent on the face of the reconl it such error is noticed by the Autho,rity or the APB?te ?rity c.:,11its own accord, or is brought to its notice by the concerned officer; the jurisdictional officer o,:. the appUcant within a peiiod of six ?onthsfro111the?1?t?f ?r,d?: ·· ... ,,. H· ,,

5ofl908 2ofl974 45ofl860 (b) on the concerned offic&.orthe?jurisdictional officer in respect of the appliomt. · (2) The. advance ruling referred to itl sub-section (1) shall be bindfuguitl?the law. facts of firtumstances supporting the origttt;il advance rolinglmtch?. -,?H. ·,cc.,. 104. {I) WheretheAuthorityorthe.Appellate.Authoiity finds that Advance ruling to be void advance ruiintJ prpnou.nced hysit under sub-section (4) in certain circumstances. of section 98ol: .lfflder suo-?on (l) ebectioa lOlhas been obtained by the applicant or the appellant by fraud or ?uppression of m?alfacts or?-??on of facts, it ?y. by order. c}epare such rulingtqJ>e:r,oid ab- initio .;tnd th.ereup<>Jl. all tli.e ,,PfOvi$ions of this Aft QI' the rules made there .uncie? sqaμ.. $ply,tp the ?cant as if s?ch?ce ruling ha<t?r been made; . . ?t,"ovideg that no order shall ?e pa$Sep uq?r ? sμi;?on . unless an oppo?ty ofb?J ?eard has been given to the am>licant. ' I Expla?on:- The period begiririmg With rfie .date of s? advance ruling and ending with the date of-order under ?sub-?onmall be excluded .while· computing the period'ijJeafieWin 'sul,.:sections (2) and {10):of section orsub,.section (2)und (lO)ofsection 74. (2) A copy of the order made under sub-section (1) shall be sent tQ the ,i>P'Ucant, ?e concerned officer and the jurlsqicti9nal offi??r 105. (i) \) The Authority or the Appellate .Auth?rity shall; for the Powersof Authority and puij,ose of exercising its powers reg?ding -. · Appellate Authority. ? .? .. ,':i.;._,.·,., . . (a) ?pry and inspectiont . . (b) · enfofcirig th? attendan? examining him on oath; ' ( c) issuing ?oibnli$$ions.sa.nd cc:tmp,IUing prodiicti°'1 of books of .accoμnt an?l: Qtber , ?r?. have · all th?.powus.of,a,civil ?W!.:?er the??itlCivil Protedllf?. lc?- (2) The Authority or 'tlie Appellate Authority'?? be deemed to be a civil court for the purposes of section 195, but notfoi the purposes of Chapter XXVl.ofthe Code of. Criminal · Procedure, , 1973, and ·?·· proceedings before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the nit!aning •. of sections and 228, and for the putj,me'of section of the Indian Penal Code. ,:-: ,:L:: _. -- _ ;(, ... , R1 -?_:} lfJ-1 ,•,_-??:: · ·:_'f, ,._ '"t: < -<-t,-; - • 106. Tuei?VtWg?.o,?Jhe.,A,pp?t?Authqr!n,,sqall •. ??je? to the Procedand Apurepellaofte?? provisions ofthis ehapter, have J?OWer t9-.regula,te Its OWll n••-... ,. procedure. ,,, .· ,d.," · • · · · , •

CHAPT:sR"".?11 APPEALS AND REVISION :( '".' 107. (1) Any pmon?eved by any decision e>rorder passed under this Aq:11,2:rJbe. Central Goods an4 Services Tax Act by an adjudicating authority may appeal to such Appellate?rity as may he presmhed within three months from the dateron whidr the' said decision or order is communicated to· such person: (2) The Commissioner may; his own nfotion, ·or upon request'from the Commissioner of central.tax, call for and examine the record of any proceedmg ,in which =d==? :::;:le ?n?c!:Z ?j?J:?: Tax Act. forthe purpose of satisfying himself as to the legality or. propriety of the said. decisi()n or order and may, by 'drder, · direct any officer subordinate , to him to apply to ? Appellate. Authority within six months ?the? of communication of-the said decision or order .. for the determination ofsuch points arising out of the $aid decision or order.as may be specified by the Commissioner in his order. (3) Where, in pursuance of an or? under, .sub-section (2), the authorised officermakes an application to the AppellateAu.fh()rity, sucli• .. application sball .,!>e · dealt with by the.?? 4uth9rity as_ if it.were ? appeal made against the decision or order ofthe adjudicating authority andsuch authorised oflicer·were an appellant and the provisions of this Act relating to' appeals shall apply to such application. ' ( 4) 'lhe Appellater: l'\uthorityMay; if he is satisfied that the appellant was·· prevenred by''sufficient cause from · pi'tsentmg the appeal• within· ·the aforesaid· period of three months or six months, othe casemafbe, allow it ,?],le presented within a further period of one month. (5) Every appeal under this secti.Qn shall be ,inauch form anc · sh.all be verified in such manner as may he-prescribed ( 6) No appeal shall be filed under sub-section (1), unless th, appellut has paid- (a) in full, such part of the a,mount ,<>ft?, interest fin fee and'j,enalty arising from th??p?ed'order;: is admitted by him; arid · " · · ' Appeals to Anndlll Authority. - -r,..-.

(p) asum equal to t.cm.A? cent. of the remaining amount of tax ..,.: flispute arising from thesaid order, i9-.relatio,.to whichthe ?ppealhas been filed. (7) Wherethe appellant has 'paid .the amount under sub- section ( 6),. the recovery proceedings for thebalance amount shall be ?¢..tq,h?\stt.yed. (8) The Appella? A\ltlltttiiy.??. give an opportunity to the appellant of being heard (9) The Appellate Authority tnar, if sufficient cause is shown at any·stage ofheariWg.of'an?.granttill)e to the parties or any of them and adjourn the hearing ofthe appeal for reasons to be recorded in writing: PttMded that no, such adjournment shall be granted more than three times to a party dming,heari.ng of the appeal. · . (10) The Appellate Autbo?,JUY, at.the time of hearing of an appeal. allow all-appellant. tc> add any ground of appeal not specified .ill· the grounds Qf app? if it is satisfied , .· that the omissi.o? .of that gro,??-4 Jrom the grounds of , appeal was not willfμl or ?nal>le. . .. ,,,,, (11) The Appellate Autho?shall, lifter lll? .? farther mquiry as may be. ne? •• pass.such order, as it thinks · just and proper •.. ?onfuln?g, modifying or annulling the decision or order a?ea against butshall not referthe case bade to .the adjudicating authority that passed the said decisi<>rt or order: · Provided that an?rder enhancing any fee or penalty or fine in lieu of ?nfiscat,ion or 5pnfiscmng? of greater value or reducing the amount _of refund or input tax credit shall not be passed unless the appelll:Qt hasbeep pen a reasonable opportunity of showing. cause againstthe proposed order: Provided further that. where.? Appellate Authority is of the opinion that any tax has no? b?en paid or short-paid or erroneously refunded, or where input· tax credit hasbeen wrongly availed. or utilised. no order requiring the appellant to pay such tax or input . . . . ' . . . tax creditshall be passed unlessthe appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73or sedia.ri74.

{12) The order of tht'f1PPellatc Authority disposing of the appeal shallbe lii"itti? and shalh?ate the points for determination, the dedsfbn thereon and the reasons for ·such decisioh. {13) ·-·t-_?- . ·_ r :J';s·,1·t\.' ; :-· -_ .. -__ :; The Appellate Authority 'sliall where it is possible to do so, hear and decid? ev?Q'?Pl'? w_!thin a period of one year from the dare on wtifc:lrit IS filed: · .•.. , ..... ·· Provided that W'here the ?\ijlllC?.o,f order is stayed by an order ofa court pr '!'rib? :tJi,= perfud:of,sugi stay ? be exc1uaed in C91l1Putjng th? p#iod of one year. < (14) On disposal ofthe appeal, the Appellate Authority shall communicate·the. order passedby it to the .appellant, respondent and:tothe adjudicating authority. ?15) A copy of the order passedby the Appellate Authority ·· shall alsobe sent to the Commissioner or the authority designated by' him iri this beHalf andthe jurisdictional Commissioner of central·ta:x ·or an authority designated by him in thisbehalf. . . 1os.· cf) ·-:, . " Eyecy order passed, 1J!i4er this section shall,. subject to the provisi?. of ?011 lμB or section or section 1?7 or section 118be? .. and bindingo,11the parties. Subject to the p?iri? ?f?mJJ2J and any rules made thereunder, the Provisional Authority may on his . own motion, or ??ff inf<>rmation received by him or on requestJioin,.??fommis5ior,i?r of ?tral tax. cal,\?u for and exain,.).Qe tli?J:?rd of any procee<lirigs..l)Ild (he -. ; ·· considers that .?y .q?qmon .oJ' Q{(\?i: ,p? w,,der this Act or under the Central Goo4s an,(?,ervic? Tax.Act J.>y any officersubordinate to him. is erroneous in so far as it iJ prejudicial to the int?i:?st <>fr?enu? imd ismegal or Impreper.or has not tak#J?,.Jn.to account. certain material ?, whether available at the· til:ne of. ?μan?e of th.e sai.d order or not Of in a)JlS?,quence of an ob??tion by, the, CompuyU? all<\ ,.f\\lrutpr, Gen? <>(Jpd? .. he may, .. if nc;cessai:y, stay ?e 9peration of such deQsion or orderfor ,sudl period as,bedeemJ,fit·and after giving the person cbncerned an opportunity of being heard ahd after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling thesaid decision, or order. Powers of RevisiOI Authority. (2) Toe Revisional Authority shall not exercise any power under sub-section (1), if-

(a), .?e.order. has be?n subif..Cf,, ? ,?an .. "pea,!.under ,section or section! tit"sectton or section ·118; or · ··· '!·' ·· (\?) the pqiod. ?tjfi? un9? s?b-?!,i<>? ,(2) of ?F?<?n. hafiiotyetexp?d or mote ,ffi,ii t;tee .·· years have expirep aftef1lJ:? P?ll!S of th?.,Qecision or order sought to ?:?d? 9r , .. (c) the order has alreadytbeen: ??'fof?on under this section at an earlier stage; of·' ,:, · ' ' (cl),' the order has?? inextr?of the powers ,> undersub-section (11: ... ./ . . ' .;; ?-\l'f ?;'.';:·· .... . -? Provided• that '.flie Revwonal · Authorify4nay ?nan· order under sub-section. (1) on any point which has nof'l,een flOsed and decided in an appdl· referred to ia:·? .. (a) ofsab-section (2), before the expiry ofa perit>G'ofone }'ftl' ftotn the datehfthe order insuchappealerbeforetheexpiry$J)dti8d?threeylmsrefe.tred to. in clause Cb) of that sub-section, wlii?et is laten,, ·'"' ,;., (3)t,, Bvery ·Older·passed•in revi$ion·:under.sulJ..sedion · i(l) ,: shall, su1Ject to the provisions ofsedfon· t,J.,3-c,r ?on or sectio11·118"be·final and bitldmgonthepartie,s. f ,!qt :'} .\(>J,: 1\.;;".? '• · (4)··: Iftke?dec:;isionor.order mvolffl.1anissue on which ,. ·, · · the Appalate 'liibunal or the High Court has given its decision in'som.e o?r proceedings andan appeal to the High Court or the Supreme Court against such decision · of tbe,•AJ>pellate Tribunal or the High Court is pending. · the ·penod,sttent between the date of the decision of the Appellate ''Iribunal. and. the date of lhe: decision. of the HigWCourt or the date of thededst<W.tofthe High Court andthe date of the decision"oftheSupreme Courtshall be • 11,; . txcluded in com.pt)ting the periocloflirnttaoon referred to ·in clause (b) of suh--secti<>n (!) whe,:e;? for revision have been initiat-1 by wa? 0,f ? ofa,notice under this section. · " ) ·1 · (5) Where the issuatlce of an,order :under,??on (1) is stayed by,the order. of a ? <n1;?ate 1iibunal, ,i. the period,of such stay shall????.,in computing the period of limita'tion reforted to in :daU# (b) ofsub- sectio?(?). ., .,. '??: (6) For the.purpo$CS of.this section, the ?:rDl,-;- (i) "record· shall include all rec'ords 'relating to any lcp? dlider this .A£t.>Miblble at theJime of :·,,.,,aamtnation·bythe R? A\Jthority;

Procedure before Appellate 'Iiibunal. President and Qf Appellate Tribunal., their qualification, · appointment. con · df service. etc. .1h!.1)';,?i?.''.'?4,??op,??s??1i' fuqμae intimation ?? ?y any officer lower in ran1c than the

(1) 1Jie App?te Authority may, after, giving ??-parties to Orders of Appellalel the appeal OJ." reference an opportunity cfbtjng heard, Authority. p? such Qrder as it think fit,. co? or,,m?g . the ruling appealed against <>r ref th'? to ... · · \j2) The order referred to in sub?secti?n (If shall b?; passed \ withina period ofninety'days from the date 9{'1ing of the appeal under section 100 or a reference.\lllder sub- section (5) of section

'!he Authority or the Appellaw .t\p.thoritymay amend any order passed by it undet,?OA.?'or .section lOh,sP, as to rectify any error apparent on the face of the reconl it such error is noticed by the Autho,rity or the APB?te ?rity c.:,11its own accord, or is brought to its notice by the concerned officer; the jurisdictional officer o,:. the appUcant within a peiiod of six ?onthsfro111the?1?t?f ?r,d?: ·· ... ,,. H· ,, 5ofl908 2ofl974 45ofl860 109 (b) on the concerned offic&.orthe?jurisdictional officer in respect of the appliomt. · (2) The. advance ruling referred to itl sub-section (1) shall be bindfuguitl?the law. facts of firtumstances supporting the origttt;il advance rolinglmtch?. -,?H. ·,cc.,.

(1) ?::-?p=U=??i::: only- · ... · \ (a) on the applicant? '?d ?ugiit'it'br?ct of . ? mattei1?toJri sii.1,?se'ction{2) of ?on <fl 97'fot a?vanet roling;1 ·" ·fW (4) Acopyoftheadvancerulingpronount:4:<ibytheAppellate AuthQrity duly signed by the Membert, and certified in such manner·u may be prescribed slwl l?e sent? the app?cax,it, the concerned officer, the ;?Ucti?nal officer and to? Authority-after such pronoun?

{I) WheretheAuthorityorthe.Appellate.Authoiity finds that Advance ruling to be void advance ruiintJ prpnou.nced hysit under sub-section (4) in certain circumstances. of section 98ol: .lfflder suo-?on (l) ebectioa lOlhas been obtained by the applicant or the appellant by fraud or ?uppression of m?alfacts or?-??on of facts, it ?y. by order. c}epare such rulingtqJ>e:r,oid ab- initio .;tnd th.ereup<>Jl. all tli.e ,,PfOvi$ions of this Aft QI' the rules made there .uncie? sqaμ.. $ply,tp the ?cant as if s?ch?ce ruling ha<t?r been made; . . ?t,"ovideg that no order shall ?e pa$Sep uq?r ? sμi;?on . unless an oppo?ty ofb?J ?eard has been given to the am>licant. ' I Expla?on:- The period begiririmg With rfie .date of s? advance ruling and ending with the date of-order under ?sub-?onmall be excluded .while· computing the period'ijJeafieWin 'sul,.:sections (2) and {10):of section 73 orsub,.section (2)und (lO)ofsection

(i) \) The Authority or the Appellate .Auth?rity shall; for the Powersof Authority and puij,ose of exercising its powers reg?ding -. · Appellate Authority. ? .? .. ,':i.;._,.·,., . . (a) ?pry and inspectiont . . (b) · enfofcirig th? attendan? examining him on oath; ' ( c) issuing ?oibnli$$ions.sa.nd cc:tmp,IUing prodiicti°'1 of books of .accoμnt an?l: Qtber , ?r?. have · all th?.powus.of,a,civil ?W!.:?er the??itlCivil Protedllf?. lc?- (2) The Authority or 'tlie Appellate Authority'?? be deemed to be a civil court for the purposes of section 195, but notfoi the purposes of Chapter XXVl.ofthe Code of. Criminal · Procedure, , 1973, and ·?·· proceedings before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the nit!aning •. of sections 193 and 228, and for the putj,me'of section 196 of the Indian Penal Code. ,:-: ,:L:: _. -- _ ;(, ... , R1 -?_:} lfJ-1 ,•,_-??:: · ·:_'f, ,._ '"t: < -<-t,-; - •

Tuei?VtWg?.o,?Jhe.,A,pp?t?Authqr!n,,sqall •. ??je? to the Procedand Apurepellaofte?? provisions ofthis ehapter, have J?OWer t9-.regula,te Its OWll n••-... ,. procedure. ,,, .· ,d.," · • · · · , • 110 CHAPT:sR"".?11 APPEALS AND REVISION :( '".'