Authority for Advance Rulings and Dispute Resolution.

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..... ruling and resolution of disputes. (2) The Authority shall consist of a Chairperson and such number of Vice-chairpersons, legal Members and revenue Members as the Central Government may appoint. (3) A person shall not be qualified for appointment as— (a) the Chairperson unless he has been a Judge of the Supreme Court; (b) the Vice-chairperson unless he has been a Judge of a High Court; (c) a reve .....

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..... venue Member. (8) The principal Bench of the Authority shall be located in National Capital Territory of Delhi and other Benches of the Authority shall be located at such places as is deemed fit by the Central Government. (9) No proceeding before, or pronouncement of advance ruling or order or direction on appeal for resolution of dispute by, the Authority shall be questioned, or shall be invalid, .....

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