Whenever in respect of any proceeding under this Regulation a person being the

Commissioner or any Value Added Tax Authority is succeeded by another perso*

1. (a) the person so succeeding shall exercise all such powers under this Regulation which were exercised by the preceding person; and
2. (b) the person so succeeding may continue the proceeding kom the stage at which the proceeding was left by his predecessbr. 70. (1)The Commissioner may notify and publish any forms which may be necessary for the reporting of information to the Value Added Tax authorities.

1. (2) Where the Commissioner has notified a form for a pnrticular purpose, all persons shall be required to report the information using the form.
2. (3) In particular and without prejudice to the generality of the foregoing power, a notification issued by the Commissioner may stipulate all or any of the matters which in the opinionof the Commissioner are necessary or convenient for the proper administration of this Regulation. 71. ~h~~ommissioner,all ValueAdded Tax authorities and allmembersoftheAppellate

Tribunal shall be deemed. to be public servants within the meaning of section 21 of the

45of 1860.