Rule 23 - Declaration of advance rulings to be void in certain circum­stances - Authority for Advance Rul­ings (Procedure) Rules, 1996

Declaration of advance rulings to be void in certain circum stances. 23. (1) Where a representation is made under section 245T of the Act to the Authority by the Commissioner or otherwise that an advance ruling pronounced by it under sub-section (6) of section 245R has been obtained by the applicant by fraud or misrepresentation of facts, such representation shall be made in quadruplicate and shall be accompanied by a statement of facts incorporating the fraud or misrepresentation as also particulars of the evidence to substantiate the claim of fraud or misrepre sentation of facts. (2) On receipt of such representation a notice shall be issued to the applicant along with a copy of the representation for rebut tal and a reasonable opportunity shall be allowed to the appli cant and the Commissioner for being heard before passing an order under section 245T.