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Continuance of pending proceedings.
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487.—Where, before or after the passing of this Act, the Collector duly appointed to collect any income tax has instituted under section 486 or continues under this section any proceedings brought under subsection (1) or (2) of section 486 for the recovery of such tax and, while such proceedings are pending, such Collector ceases for any reason to be the Collector so appointed to collect such tax, the right of such Collector to continue such proceedings shall forthwith terminate and the Collector duly appointed to collect such tax in succession to the Collector so ceasing shall, if he so desires, be entitled to become and be a party to such proceedings in the place of the Collector so ceasing and be entitled to continue such proceedings accordingly.
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