Amendment status not verified — confirm the current text below against the official source.
Whenever, during the pendency of any proceedings under this Act, an officer ceases to exercise jurisdiction and is succeeded by another, the officer so succeeding may continue the proceedings from the stage at which the proceedings was left by his predecessor; Provided that before the proceedings against the promoter is so continued the previous proceedings or any part thereof be re-opened or that he may be heard before any order of assessment is passed against him.