Section 26(5) in The Kerala Agricultural Income Tax Act, 1991
(5)Where in respect of any proceedings under this Act, an agricultural income tax authority ceases to exercised jurisdiction, and is succeeded by another agricultural income tax authority, the agricultural income tax authority so succeeding shall continue the proceedings from the stage at which the proceeding was left by his predecessor:Provided that the assessee is entitled to be heard before any order of assessment is passed against him.
