Section 7 in Authority for Advance Rulings (Procedure) Rules, 2003
7. Signing of Notices, etc.-
(1)Any requisition, direction, letter, authorisation, or written notice to be issued by t he Authority shall be signed by the Secretary or by an officer authorised by him.(2)Nothing contained in sub procedure (1) shall apply to any requisition or direction which the Authority may, in the course of the hearing, issue to an applicant or a Commissioner or an authorised representative.
