Section 12B in Karnataka Tax on Entry of Goods Act, 1979
12B. [ Change of incumbent of an office. [Inserted by Act 14 of 1994 w.e.f. 1.4.1994]
- Whenever in respect of any proceeding under this Act, an assessing authority or any other officer ceases to exercise jurisdiction and is succeeded by another who has, and exercises jurisdiction, the authority or officer so succeeding may continue the proceeding from the stage at which the proceeding was left by his or its predecessor:Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be re-opened or that before any order of assessment is passed against him, he be re-heard.]
