Rule 164

Definitions.- In this part, unless the context otherwise requires.-

               (a) “Advance Ruling” means a determination by the Authority in relation to a transaction which has been undertaken or is proposed to be undertaken by a dealer registered under the Act;

               (b) “Applicant” means any dealer who is registered under the Act;

               (c) “Application” means an application made to the Authority under sub-section (2) of section 60;

               (d)  “Authorised representative”.-

         (i) in relation to an applicant shall have the meaning assigned to  it under section 86;

                           (ii) in relation to the Commissioner, means any officer authorized by the Commissioner in writing to appear, plead and act for the Commissioner in any proceedings before the Authority;

               (e) “Authority” means the Authority for Clarification and Advance Rulings constituted under section 60;

(f) “Case” means any proceedings under section 60 in respect of an applicant;

      (g) “Chairman” means the Chairman of the Authority;

(h) “Member” means a member of the authority and includes the Chairman;

(i) “Order” includes any order, direction or ruling of the authority;

(j) “Secretary” means any officer designated as the Secretary of the authority;

(k) Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively assigned to them in the Act.