Authority for Advance Ruling
251. (1) The Central Government shall constitute an Authority for Advance Ruling for the purposes of pronouncing an advance ruling.
(2) The Authority shall consist of the following Members appointed by the Central Government, namely:-
(a) a Chairman, who is a retired Judge of the Supreme Court;
(b) an officer of the Indian Revenue Service who is a Chief Commissioner;
(c) an officer of the Indian Legal Service who is an Additional Secretary to the Government of India.
(3) The salaries and allowances payable to, and the terms and conditions of service of, the Members shall be such as may be prescribed.
(4) The Central Government shall provide the Authority with such officers and staff, as may be necessary, for the efficient exercise of the powers of the Authority under this Code.
(5) The office of the Authority shall be located in Delhi.
(6) No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned, or shall be invalid, on the ground merely of the existence of any vacancy, or defect, in the constitution of the Authority.
