GAMEPLAN SPORTS P LTD Vs. STATE

JUDGEMENT

(1.) 1. The applicant is an Indian company. It is engaged in the business of management of sports events. On the assertion that it entered into an agreement with M/s Taj Television Ltd., PO Box-502018, Dubai Media City, Dubai, UAE on 10th May, 2005 it sought advance ruling of the Authority on the following questions:

(2.) During the course of hearing of the application on 23rd Nov., 2005 it became necessary to call for a copy of the UAE Tax Decree and the certificate of incorporation of M/s. Taj Television Ltd. in Dubai. At that stage the applicant has come forward with the present petition under Rule 20 of the Authority for Advance Rulings (Procedure) Rules, 1996 (for short "the Rules") for amendment of records.

(3.) HAVING heard the learned Counsel at length, we are of view that the petition under Rule 20 of the Rules is misconceived. Rule 20 of the Rules reads as follows: