Section 95 in The Kerala Value Added Tax Act, 2003
95. Change of an incumbent of an office.
- Whenever in respect of any proceedings under this Act, any prescribed authority ceases to exercise jurisdiction and is succeeded by another who has and exercised jurisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessorProvided that before proceeding under this section the authority shall give the person affected thereby an opportunity of being heard.
