Section 16 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
16. Procedure in case of assignment.
- If during the tendency of an appeal before the Tribunal, the business of any dealer who is a party thereto is assigned to or devolves upon some other person either wholly or in part, the Tribunal may after considering the applications of any persons claiming to be so entitled, add such person as party to the appeal as it may consider to be so entitled in law.
