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 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 predecessor: Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be re-opened or that before any order of assessment is passed against him, he be re-heard.]1 1[4. Provision for clarification and advance rulings.- (1) The Commissioner may constitute a State level ‘Authority for Clarification and Advance Rulings’, (here in after referred to in this section as Authority) consisting of three Additional Commissioners, to clarify the rate of tax applicable under this Act in respect of any goods liable to tax under the Act or the exigibility of any transaction to tax under the Act on an application by a dealer registered under the Act. (2) The application shall be in such form and shall be accompanied by proof of payment of such fee, paid in such manner, as may be prescribed. (3) An applicant may withdraw an application within thirty days from the date of application. (4) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and call for 1[its finding on the clarification sought or question raised and also] any information or records.