Amendment status not verified — confirm the current text below against the official source.
(l) The odvonce ruling pronounced by the Authority or theAppellote Authority under this Chopter sholl be binding only - (o) on the opplicont who hod sought it in respect of ony motter referred to in sub- section (2) of section 97 for odvonce ruling; (b) on the concerned officer or the jurisdictionol officer in respect of the opplicont. (2) The odvonce ruling referred to in sub-section (l ) sholl be binding unless the low, locts or circum- stonces supporting the originol odvonce ruling hove chonged. I 04. ('l ) Where the Authority or the Appellote Authority finds thot odvonce ruling pronounced by it under sub-section (4) oi section 98 or under sub-section (l) of Rectificotion ofodvonce ruling. Applicobility ofodvonce ruling. Advonce ruling to be void in cer- toin circum- stonces. 5 of 1908 246 section 'l0l hos been obtoined by the opplicont or the oppellont by froud or suppression of moteriol focts or misrepresen- totion of focts, it moy, by order, declore such ruling to be void obinitio ond thereupon oll the provisions of thisAct or the rules mode thereunder sholl opply to the opplicont or the oppellont os if such odvonce ruling hod never been mode : Provided thot no order sholl be possed under this sub-section unless on opportunity ofbeing heord hos been given to the opplicont or the oppellont. E xpl o n otio n. -f he period begin- ning with the dote of such odvonce ruling ond ending with the dote oforder under this sub-se;tion sholl be excluded while computing the period specified in sub-sections (2) ond ( I 0) of section 73 or sub-sections (2) ond (10) of section 74. (2) A copy of the order mode under sub-section (l ) sholl be sent to the opplicont, the concerned officer ond the jurisdictionol officer.