close

12-A Authority for Clarification and Advance Ruling

(1) Every application under section 48-A by a registered dealer, seeking clarification on any point concerning the rate of tax, shall be made to the Authority in electronic Form VV and shall be accompanied by proof of electronic payment of a fee of rupees one thousand.

(2) On receipt of any such application, the Authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and cal for any information or records.

(3) The Authority may, after examining such application and the records called for, by order. Either admit or reject the application within thirty days from the date of receipt of the application. Provided that no application shall be rejected without giving the applicant a reasonable opportunity of being heard and the reasons for rejection shall be recorded in the order.

 (4) The Authority shall send a copy of every order made under sub-rule (3) to the applicant and the Authority concerned specified in sub-rule (2).

(5) The Authority shall hold to sittings normally at its headquarters at Chennai as and when required and date of hearing shall be intimated to the applicant and the Authority concerned specified in sub-rule (2).

(6) (i) The Authority may at its discretion permit or require the applicant to submit such additional facts as may be felt necessary to enable it to pronounce its clarification or advance ruling.

 (ii) Where in the course of the proceedings before the Authority, a fact is alleged which cannot be borne out by record, it shall be stated clearly and concisely and supported by a duly sworn affidavit.

(7) Where an application is admitted under sub-rule (3), the Authority shall after examining such further material as may be placed before it by the applicant or obtained by the Authority, pass such order as it deemed fit on the question specified in the application, after giving a reasonable opportunity in the applicant of being heard, if he so desired. The Authority shall send a copy of the order to the applicant and to the authority concerned specified in sub-rule (2).

 (8) Where on the date fixed for hearing or any other day in which the hearing may be adjourned, the applicant does not appear in person or through an authorized representative when called upon the authority may dispose of the application in ex parte on merits:

 Provided that where as application has been so disposed of and the applicant applies within fifteen days of receipt of the order and satisfied the Authority that there was sufficient cause for his non-appearance when the applicant was called upon the hearing, the Authority any, set –aside the ex parte order and restore the application for fresh hearing.

(9) A copy of the order made under sub –rule (8) shall be sent tot the applicant and the Authority concerned specified in sub-rule (2).

(10) Where the applicant dies or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise come to end, the application shall not abate and may be permitted by the Authority, where it considers that the circumstances justify it, to be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee or successor, as the case may be, on an application made in this behalf.

 (11) An applicant any withdraw the application filed under Section 48-A of the Act, at any time before the issue of orders by the Authority].