Amendment status not verified — confirm the current text below against the official source.
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* (a) the person so succeeding shall exercise all such powers under this Regulation which were exercised by the preceding person; and (b) the person so succeeding may continue the proceeding kom the stage at which the proceeding was left by his predecessbr.