100. Appeal to Appellate Authority.–
–
(1) The concerned officer, the jurisdictional officer or an
applicant aggrieved by any advance ruling pronounced under sub-section
(4) of section 98, may appeal to
the Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which
the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional
officer and the applicant:
Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a
sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented
within a further period not exceeding thirty days.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in
such manner as may be prescribed.
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