Rule 18 - Modification of the order - Authority for Advance Rul­ings (Procedure) Rules, 1996

Modification of the order. 18. Where the Authority finds suo motu or on a representa tion made to it by the applicant or the Commissioner or other wise, but before the ruling pronounced by the Authority has been given effect to by the Assessing Officer, that there is a change in law or facts on the basis of which the ruling was pronounced, it may by order modify such ruling in such respects as it considers appro priate, after allowing the applicant and the Commissioner a reasonable opportunity of being heard.