Change of an incumbent of an office

69 Change of an incumbent of an office |Rule: Nil Form: Nil 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. 70