CHAPTER III
MISCELLANEOUS
Abolition of existing Authorities.
13. (1) On and from the appointed day, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 and the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 shall stand abolished.
(2) The Chairperson and other Members of the Authorities under sub-section (1) shall be deemed to be the Chairperson and other Members of the Authority constituted under section 3 for the remainder of their respective tenures in the Authorities abolished.
(3) The officers and other employees of the Authorities under sub-section (1), appointed to the sanctioned posts, shall be deemed to be the officers and other employees of the Authority constituted under section 3.
