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Andaman and Nicobar Islands - Section

Section 69 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

69. Change of an incumbent of an office.

- Whenever in respect of any proceeding under this Regulation the Commissioner or any Value Added Tax Authority is succeeded by another person-
(a)no delegation of power made by the former incumbent shall be revoked by virtue of the succession; and
(b)the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.