Section 32A: Advance Ruling

1) If any person makes an application in writing to the Department for the avoidance of any doubt as to the application of this Act, the Department may issue its opinion through an advance ruling as prescribed, and inform such person thereof in writing.

2) Notwithstanding anything contained in sub-section (1), the Department may not issue any advance ruling referred to in sub-section (1) if any matter concerning any doubt as to the implementation of this Act is sub judice in the court or has already been decided by the court.