Authority for Advance Rulings - Income Tax Commissioner can be designated as Secretary

By Vijay Kumar

REGULATION 2(k) of the “Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure Regulations, 2005 [“AARUL (CEST) Procedure Regulations” reads as:

“Secretary” means a Commissioner of Customs or Commissioner of Central Excise designated as Secretary by the Authority and includes an Additional Commissioner or a Joint Commissioner of Customs or of Central Excise, so designated;

Now the Regulations are amended to add the following proviso:

“Provided that in case no officer of the rank of Commissioner of Customs or the Commissioner of Central Excise has been so designated, on account of lack of sanction of post or otherwise, the Secretary of the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) may be so designated by the Authority."

NOTIFICATION G.S.R. 475(E) [NO. 1/2011-AAR] Dated: June 22, 2011