Section 25 in Authority for Advance Rulings (Procedure) Rules, 2003
25. Authentication and communication of orders.-
(1)Every order of the Authority shall be duly signed by the members and bear the official seal of the Authority.(2)One certified copy of such order of the Authority shall be communicated to the applicant and the Commissioner under the signature of the Secretary or any other officer of the Authority authorised by him in this behalf and bear the official seal of the Authority.
