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Section 27: Change of incumbent of an office

The Goa Tax on Entry of Goods Act, 2000State Act of Goa · Act 14 of 2000

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 reopened or that before any order of assessment is passed against him, he be re-heard.

CHAPTER VI Appeal and revision

Where this provision sits

ActThe Goa Tax on Entry of Goods Act, 2000
Section27
Marginal noteChange of incumbent of an office
JurisdictionState of Goa
StatusIn force as published by the source

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