Change of incumbent of an office.

Tax authorities 26. The Authorities.— (1) The officers exercising powers, discharging duties and performing functions under 24[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)

]in any area or in respect of any dealer or classes of dealer, shall exercise power, discharge duties and perform functions under this Act in respect of such area and such dealer or classes of dealers.

1. (2) The Commissioner may, by order in writing, at any time transfer any case pending before one officer to another officer and the officer to whom the case is so transferred may proceed either de novo or from the stage at which it was transferred.
2. (3) Where a case pending before an officer is transferred to another officer under sub- section (2), the officer to whom the case is transferred shall, notwithstanding anything contained in this Act, have the same powers and perform the same duties as those respectively conferred and imposed on the officer from whom the case is sotransferred.
3. (4) The Government and the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act and all such officers and persons shall observe and follow such orders, instructions and directions of the Government and the Commissioner: Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
4. (5) Without prejudice to the generality of the foregoing power, the Commissioner may on his own motion or on an application by a dealer liable to pay tax under this Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue or for the removal of any doubt clarify the rate of tax payable under this Act in respect of goods liable to tax under the Act or the doubt, as the case may be, and all officers and persons employed in the execution of this Act shall observe and follow such clarification: Provided that no such application shall be entertained unless it is accompanied by proof of payment of such fee paid in such manner as may be prescribed. Explanation.— In this section, the word ‘case’ in relation to any dealer specified in any direction or order issued thereunder means all proceedings under this Act in respectof any year which may be pending on the date of such order or direction or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year.

Whenever, in respect of any proceeding under this Act, an assessing authority or any other officer ceases to exercise jurisdiction, and is succeeded by another who has, and exercises jurisdiction, the authority or officerso succeeding may continue, the proceeding from the stage at which the proceeding was left by his or its predecessor:

Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be re-heard.