Section 28 in Bihar Commercial Taxes Tribunal Regulation, 1979
28. Procedure in case of transfer of business.
- If during the pendency of an application before the Tribunal the business of any person who is a party thereto be transferred to or devolves upon some other person either wholly or in part, the Tribunal may, on an application of such transferee or such person on whom the business devolves or on any application on behalf of the State Government, make such a person a party to the application in addition to the transferor.
