Section 69 - Change of an incumbent of an office - Delhi Value Added Tax Act, 2004

69. Change of an incumbent of an office.- Whenever in respect of any proceeding under this Act the Commissioner or any Value Added Tax authority is succeeded by another person- (a) no delegation of power made by the former incumbent shall be revoked by virtue of the succession; and (b) the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.