Section 18A(3F) in Karnataka Tax on Entry of Goods Act, 1979
(3F)Where the officer-in-charge of the check-post or any empowered officer has issued a notice for contravention of any of the provisions of this section, further proceedings in pursuance to such notice may, subject to such conditions and in such manner as may be prescribed, be continued by any other officer empowered by the Commissioner in this behalf, from the stage at which it is pending.] [Sub-sections (3A) to (3F) inserted by Act 4 of 1999 w.e.f. 1.4.1999]