Section 64(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)Any assessment, appeal, revision or other proceeding arising under the aforesaid Act and the rules made thereunder and or pending before an officer or Authority duly empoweredto make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or Authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment shall be made or such appeal or revision or other proceeding shall be heard and decided within the period, if any, specified therefore, by such officer or Authority in accordance with the provisions of the aforesaid Act or the rules made thereunder as if they were the officers or authorities duly empowered for the purpose under the aforesaid Act.
