State Act
3C
Section 3C. Change of incumbent of an office.
THE KARNATAKA SALES TAX ACT, 1957
Act no. 25 of 19571957In forceKarnataka (State Act)
3C. Change of incumbent of an office.- Whenever in respect of any proceeding under this Act, an assessing authority or any 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 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.]1