What happens if there is a difference of opinion amongst members of AAR?

If there is difference of opinion between the two
members of AAR, they shall refer the point or points on
which they differ to the AAAR for hearing the issue. If the
members of AAAR are also unable to come to a common
conclusion in regard to the point(s) referred to them by
AAR, then it shall be deemed that no advance ruling can be
given in respect of the question on which difference persists
at the level of AAAR.