·,cc.,.

{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