Section 5(2) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(2)The Secretary shall -(a)have custody of the records and the official seal of the Authority;(b)receive all applications and petitions filed before the Authority;(c)scrutinize applications and petitions and point out omissions and defects in the application/petition and require the applicant/petitioner to make good the omissions remove the defects within the time granted by the Secretary and in case of non-compliance place such application/petition before the Authority for appropriate orders;(d)forward a copy of the application alongwith its enclosures to the Commissioner to transmit records of the case, if any and to offer his comments on the application;(e)place all the applications before the Authority for appropriate orders under sub-section (2) of section 281 of the Customs Act or sub-section (2) of section 23D of the Central Excise Act or sub-section (2) of section 96D of the Service Tax Provisions, as the case may be;(f)issue notices or other processes, as may be ordered by the Authority;(g)verify service of notices or other processes on the patties to the application/petition and obtain necessary orders of the Chairperson in case of defective service;(h)requisition records from the custody of any person, on the orders of the Authority;(i)return original records to the person from whose custody they were requisitioned;(j)allow inspection of the records of the Authority;(k)carry out any amendment of the records of the Authority to conform to its directions;(l)grant to the parties to the application/petition certified copies of the orders/advance rulings and documents filed in the proceedings before the Authority:(m)preserve records of every application/petition and other materials for a period of five years from the date of disposal of the application and to weed out/destroy the same thereafter unless otherwise directed by the Authority; and(n)discharge any other function as may be assigned by the Authority by special or, general order.
