Section 245M. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to th

245M. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission . —[ Omitted by the Finance Act 11 of 1987 s. 67 , ( w.e.f. 1-61987) . ] 1[CHAPTER XIX-B ADVANCE RULINGS