Section 100. Appeal to Appellate Authority. -
(1) The concerned officer, the jurisdictional officer
or an applicant aggrieved by any advance ruling pronounced under sub-section
(4) of section 98, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed
within a period of thirty days from the date on which the ruling sought to be
appealed against is communicated to the concerned officer, the jurisdictional
officer and the applicant:
Provided that the Appellate Authority may, if it is
satisfied that the appellant was prevented by a sufficient cause from
presenting the appeal within the said period of thirty days, allow it to be
presented within a further period not exceeding thirty days.
(3) Every appeal under this section shall be in such
form, accompanied by such fee and verified in such manner as may be prescribed.
