Section 88
Change of an incumbent of an office.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
Whenever, in respect of any proceeding under this Act, any
person or authority appointed under section 10 ceases to exercise jurisdiction and is succeeded by another
person who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the
stage at which the proceeding was left by his predecessor:
Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be heard.
Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be heard.