Power to kansfcr proceedings.

(1) The High Court may, on an application made to it or otherwise, by order transfer any proceedings pending before any appellate authority to another appellate authority and the appellate authority to whom the proceedings are so transferred may, subject to any special direction in the order of transfer, dispose of the proceedings. (2) An appellate authority may, on an application made to it or otherwise, by order transfer any proceedings pending before any Controller to another Controller within its jurisdiction and the Controller to whom the proceedings are so transferred may, subject to any special direction in the order of transfer, dispose of the proceedings.