Section 101. Orders of Appellate Authority. -
(1) The Appellate Authority may, after giving the
parties to the appeal or reference an opportunity of being heard, pass such
order as it thinks fit, confirming or modifying the ruling appealed against or
referred to.
(2) The order referred to in sub-section (1) shall be
passed within a period of ninety days from the date of filing of the appeal
under section 100 or a reference under sub-section (5) of section 98.
(3) Where the members of the Appellate Authority
differ on any point or points referred to in appeal or reference, it shall be
deemed that no advance ruling can be issued in respect of the question under
the appeal or reference.
(4) A copy of the advance ruling pronounced by the
Appellate Authority duly signed by the Members and certified in such manner as
may be prescribed shall be sent to the applicant, the concerned officer, the
jurisdictional officer and to the Authority after such pronouncement.
