Section 98. Procedure on receipt of application.-
(1) On receipt of an application, the Authority shall
cause a copy thereof to be forwarded to the concerned officer and, if
necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for
by the Authority in any case, such records shall, as soon as possible, be
returned to the said concerned officer.
(2) The Authority may, after examining the application
and the records called for and after hearing the applicant or his authorised
representative and the concerned officer or his authorised representative, by
order, either admit or reject the application:
Provided that the Authority shall not admit the
application 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
provisions of this Act:
Provided further that no application shall be rejected
under this sub-section unless an opportunity of hearing has been given to the
applicant:
Provided also that where the application is rejected,
the reasons for such rejection shall be specified in the order.
(3) A copy of every order made under sub-section (2)
shall be sent to the applicant and to the concerned officer.
(4) Where an application is admitted under sub-section
(2), the Authority shall, after examining such further material as may be
placed before it by the applicant or obtained by the Authority and after
providing an opportunity of being heard to the applicant or his authorised
representative as well as to the concerned officer or his authorised
representative, pronounce its advance ruling on the question specified in the
application.
(5) Where the members of the Authority differ on any
question on which the advance ruling is sought, they shall state the point or
points on which they differ and make a reference to the Appellate Authority for
hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling
in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the
Authority duly signed by the members and certified in such manner as may be
prescribed shall be sent to the applicant, the concerned officer and the
jurisdictional officer after such pronouncement.
