Section 93(2)(b) in The Punjab Value Added Tax Act, 2005
(b)any person appointed as Commissioner or any person appointed to assist the Commissioner under the repealed Act and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such, till such person ceases to be the Commissioner or ceases to be the person appointed to assist the Commissioner;