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66.
Procedure for filing, disposal etc., authority for clarifications and advance
ruling:
1) An applicant may withdraw an application filed
under Section 67 within thirty days from the date of application.
2) (i) An
application under Section 67 shall be in Form 570 and shall be verified in the
manner indicated therein and every such application shall be accompanied by a
fee of one thousand rupees.
(ii) The fees specified in the sub-rule (1) shall be
paid by way of crossed demand draft in favour of the Commissioner of Commercial
Taxes, A.P., Hyd.
3) On receipt of any such application, the
Authority shall cause a copy thereof to be forwarded to the assessing or
registering authority concerned and call for any information or records.
4) The authority may, after examining such the
application and any records called for, by order, either admit or reject the
application within thirty days of the receipt of the application.
5) A copy of every order made under sub-rule (4)
shall be sent to the applicant and the authority specified in sub- rule (3).
6) The authority shall hold its sittings at its
headquarters at Hyderabad as and when required and the date and place of hearing
shall be notified in such manner as the Chairman may by general or special order
direct.
7) Where an application is admitted under sub-rule
(4), 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
deemed fit on the questions specified in the application, after giving an
opportunity to the applicant of being heard, if he so desires. The authority
shall pass an order within four weeks of the date of the order admitting the
application and a copy of such order shall be sent to the applicant and to the
authority specified in sub-rule (3).
8) (i) The authority
may at its discretion permit or require the applicant to submit such additional
facts as may be 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 or is contrary to the
record, it shall be stated clearly and concisely and supported by a duly sworn
affidavit.
9) Where on the date fixed for hearing or any
other day to which the hearing may be adjourned, the applicant or the officer
concerned does not appear in person or through an authorized representative when
called on for hearing, the authority may dispose of the application ex parte on
merits:
Provided, that where an application has been so disposed of and the applicant or
the authority specified in sub-rule (3), applies within fifteen days of receipt
of the order and satisfies the authority that there was sufficient cause for his
non-appearance when the application was called upon for hearing, the authority
may, after allowing the opposite party a reasonable opportunity of being, make
an order setting aside the ex parte order and restore the application for fresh
hearing.
10) Where the authority on a representation made to it by any
officer or otherwise finds that an order passed by it was obtained by the
applicant by fraud or mis-representation of facts, it may be, by order, declare
such order to be void ab initio and thereupon all the provisions of the
Act and the rules thereunder shall apply to the applicant as if such order
had never been made.
11) A copy of the order made under sub-rule (6) shall be sent
to the applicant and the Commissioner or the officer concerned.
12) Where the applicant dies or is wound up or dissolved or
disrupted or amalgamated or succeeded to by any other person or otherwise comes
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, as the case may be, on an application made in
this behalf.
13) Where the authority finds on its own motion or on a
representation made to it by the applicant or the authority specified in
sub-rule (3), but before the clarification or ruling pronounced by the authority
has been given effect to by the officer concerned, that there is a change in law
or facts on the basis of which the clarification or ruling was pronounced, it
may by order modify such ruling in such respects as it considers appropriate,
after allowing the applicant and the officer a reasonable opportunity of being
heard.
14) (i) The authority may, with
a view to rectify any mistake apparent from the record, amend any order passed
by it before the clarification or ruling order pronounced by the authority has
been given effect to by the officer concerned.
(ii) Such amendment may be made on its own motion or
when the mistake is brought to its notice by the applicant or the officer
concerned, but only after allowing the applicant and the officer reasonable
opportunity of being heard.
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