(1) If any person makes an application in writing to the Department for the removal of any confusion regarding the application of this Act, the Department may issue its opinion to such person in writing by advance ruling.
(2) In the matters where the advance ruling has been issued, it shall be applicable only with regard to the provisions and applications after the advance ruling is effective.
(3) Advance ruling issued upon application in matter sub judice in court or which has already been interpreted and decided by the court shall be ipso-facto be ineffective.