Amendment status not verified — confirm the current text below against the official source.
(l) The concerned o{ficer, the jurisdictionol officer or on opplicont oggrieved by ony odvonce ruling pronounced under sub-section (4) of section 98, moy oppeol to the Appellote Authority. (2) Every oppeol under this section sholl be filed within o period of thirty doys from the dote on which the ruling sought to be oppeoled ogoinst is communicoted to the concerned officer, the ju r is- dictionolofficer ond the opplicont : Constitution of Appellote Authority for Advonce Ruling. Appeol to the Appellote Authority. 244 Provided thot the Appellote Authority moy, if it is sotisfied thot the oppellont wos prevented by o sufficient couse from presenting the oppeol within the soid period ol thirty doys, ollow it to be presented within o further period not exceeding thirty doys. (3) Every oppeol under this section sholl be in such form, occom- ponied by such fee ond verified in such monner os moy be prescribed.