Regulation 5 - Powers and functions of the Secretary.- - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

5. Powers and functions of the Secretary.- (1) The Secretary shall be in overall charge of the office of the Authority and shall function under direct supervision of the Chairperson. (2) The Secretary shall - (a) have custody of the records and the official seal of the Authority; (b) receive all applications and petitions filed before the Authority; (c) scrutinize applications and petitions and point out omissions and defects in the application/petition and require the applicant/petitioner to make good the omissions or remove the defects within the time granted by the Secretary and in case of non-compliance place such application/petition before the Authority for appropriate orders (d) forward a copy of the application alongwith its enclosures to the 1 [Principal Commissioner or Commissioner, as the case may be] to transmit records of the case, if any, and to offer his comments on the application; (e) place all the applications before the Authority for appropriate orders under sub-section (2) of section 281 of the Customs Act or sub-section (2) of section 23D of the, Central Excise Act or sub-section (2) of section 96D of the Service Tax Provisions, as the case may be; (f) issue notices or other processes, as may be ordered by the Authority; (g) verify service of notices or other processes on the parties to the application/petition and obtain necessary orders of the Chairperson in case of defective service; (h) requisition records from the custody of any person, on the orders of the Authority; (i) return original records to the person from whose custody they were requisitioned; (j) allow inspection of the records of the Authority; (k) carry out any amendment of the records of the Authority to conform to its directions; (l) grant to the parties to the application/petition certified copies of the orders/advance rulings and documents filed in the proceedings before the Authority; (m) preserve records of every application /petition and other materials for a period of five years from the date of disposal of the application and to weed out/destroy the same thereafter unless otherwise directed by the Authority; and (n) discharge any other function as may be assigned by the Authority by special or general order. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.