Section 5 in Kerala Tax on Paper Lotteries Act, 2005
5. Change of incumbent of an office.
- Whenever, during the pendency of any proceedings under this Act, an officer ceases to exercise jurisdiction and is succeeded by another; the officer so succeeding may continue the proceedings from the stage at which the proceedings was left by his predecessor;Provided that before the proceedings against the promoter is so continued the previous proceedings or any part thereof be re-opened or that he may be heard before any order of assessment is passed against him.
