What is Change of an incumbent of an office Section 69 of DVAT Act 2004
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.
DELHI VALUE ADDED TAX ACT 2004
Section 61 : Power to stop, search and detain goods vehicles
Section 62 : Custody and release of records
Section 63 : Custody, return and disposal of goods, goods vehicle and security
Section 64 : Detention of goods pending disclosure
Section 65 : Obligation to provide reasonable assistance
Section 66 : Value Added Tax Authorities
Section 67 : Powers and responsibilities of the Commissioner
Section 68 : Delegation of Commissioner's powers
Section 69 : Change of an incumbent of an office
Section 70 : Power of Commissioner to make notifications
Section 71 : Persons to be public servants
Section 72 : Immunity from civil suit
Section 73 : Appellate Tribunal
Section 74B : Rectification of mistakes and Review
Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc
Section 76 : Appeals to Appellate Tribunal
Section 77 : Extension of period of limitation in certain cases
Section 79 : Bar on appeal or objection against certain orders
Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds