Rule 16 - Hearing of application - Authority for Advance Rul­ings (Procedure) Rules, 1996

Hearing of application. 16. (1) On the day fixed, or any other day to which the hearing may be adjourned, the Authority shall hear the applicant or his authorised representative in cases where it is proposed to reject the application or the applicant seeks/has sought an opportunity of being heard. The Authority may also hear the Commissioner or his authorised representative as well if it considers it necessary before pronouncing its advance ruling. (2) In appropriate cases the Authority may call upon any person to supply such material as it may consider necessary to assist the Authority in arriving at a decision. (3) The Authority may, on such conditions as the circumstances of the case may require, adjourn the hearing of the application.