Power to transfer cases.

(1) The Government-may transfer any case or class of cases arising under this Act or any other law for time being in force from any revenue officer to any other revenue officer competent to deal with it. (2) The Deputy Commissioner may transfer any case or class. of cases arising under this Act or any other law for the time being in force for inquiry or decision from his own file or from the file of the revenue officer subordinate to him to another officer competent to deal with such case or class of cases.