Amendment status not verified — confirm the current text below against the official source.
Change of incumbent of an office.— 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 officer so 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. CHAPTER VI Appeal and revision