https://www.taxtmi.com/acts?id=54482 Proceedings transferred to the competent authority under section 92 may be initiated afresh or continued from prior proceedings under section 91, including any part of them, if the authority is satisfied that the interests of the parties will not be prejudiced. The rule provides procedural flexibility after transfer while preserving fairness to the parties and allowing the receiving authority to adopt the existing record or restart the process as appropriate. en-us Tue, 12 May 2026 15:41:10 +0530 Wed, 13 May 2026 13:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54482 Proceedings transferred to the competent authority under section 92 may be initiated afresh or continued from prior proceedings under section 91, including any part of them, if the authority is satisfied that the interests of the parties will not be prejudiced. The rule provides procedural flexibility after transfer while preserving fairness to the parties and allowing the receiving authority to adopt the existing record or restart the process as appropriate. Act-Rules Labour laws Tue, 12 May 2026 15:41:10 +0530 https://www.taxtmi.com/acts?id=54482