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 toit 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.