Section 382

Section 382: vacancies don't invalidate Board for Advance Rulings proceedings

Section 382 is a short, purely procedural safeguard clause: it prevents an advance ruling, or the proceedings leading to it, from being challenged purely on a technicality about how the Board for Advance Rulings was constituted at the time.

What the section says

"No proceeding before, or pronouncement of advance ruling by, the Board for Advance Rulings, shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Board for Advance Rulings."

Why this matters

This is a standard type of savings provision seen across many statutory bodies - it stops a party from trying to overturn an otherwise-sound ruling purely by pointing to an administrative irregularity (like a temporary vacant seat on the Board) that had no real bearing on the merits of the ruling itself. It protects the finality and reliability of advance rulings that businesses and taxpayers rely on for tax certainty.

Frequently asked questions

Can I challenge an advance ruling just because a Board member's seat was vacant at the time?

No - Section 382 specifically prevents an advance ruling or the proceedings leading to it from being invalidated merely because of a vacancy or a defect in how the Board for Advance Rulings was constituted.