Interpretations in this Chapter.
267. In this Chapter, unless the context otherwise requires,—
(a) "advance ruling" means a ruling by the Authority on a question raised by the applicant under section 258 within the scope as specified under section 256;
(b) "appellant" means a public sector company or the Commissioner who prefers an appeal under sub-section (1) of section 262;
(c) "applicant" means any person who makes an application under sub-section (1) of section 258;
(d) "application" means an application made to the Authority under sub-section (1) of section 258;
(e) "Authority" means the Authority for Advance Rulings and Dispute Resolution constituted under section 257;
(f) "Chairperson" means the Chairperson of the Authority;
(g) "Member" means a Member of the Authority and includes the Chairperson and Vice-chairperson;
(h) "Vice-chairperson" means the Vice-chairperson of the Authority.