Clause 162

Where the Commissioner or any officer performing the duties or exercising the powers conferred on the Commissioner has, for the purpose of enquiring into any matter under this Act, taken down any evidence or made any memorandum and is prevented by death, transfer or other cause from concluding such enquiry, any successor to such Commissioner or other officer may deal with such evidence or memorandum as if he had taken it down or made it and proceed with the enquiry from the stage at which his predecessor left it.