Section 12 in The Authority for Advance Rulings (Procedure) Rules, 1996
12. Questions contained in the application.
- The applicant shall not, except by leave of the Authority, urge or be heard in support of any additional question not set forth in the application, but in deciding the application of the Authority shall at its discretion consider all aspects of the questions set forth as may be necessary to pronounce a ruling on the substance of the questions posed for its consideration.
