Transfer of pending cases.
14. Every application or other proceeding pending before the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961, functioning as such and as the Central Sales Tax Appellate Authority under sub-section (1) of section 24 of the Central Sales Tax Act, 1956, and the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962, shall stand transferred to the Authority on the appointed day.
