69 Change of an incumbent of an office

 

69 Change of an incumbent of an office
 
Whenever in respect of any proceeding under this Act the Commissioner or any Value Added Tax authority is succeeded by another person-
(a) no delegation of power made by the former incumbent shall be revoked by virtue of the succession; and
(b) the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.