Section 38

Where the Commissioner, or any officer performing the duties or exercising the powers conferred on the Commissioner, has, for the purpose of inquiring into any matter under this Act, taken any evidence or made any memorandum and is prevented by death, transfer or other cause from concluding the inquiry, any successor to the Commissioner or other officer may deal with that evidence or memorandum as if he or she had taken it down or made it and proceed with the inquiry from the stage at which his or her predecessor left it.[28