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 nonappearance 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 misrepresentation 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.