Insertion of new Section 24A

In the Pricipal Act, after Section 24, the following shall be inserted as a new Section 24A namely: 24A. Power to transfer proceedings:- The Commissioner or Profession Tax may, after giving the parties concerned an opportunity of being heard, whenever it is possible so do to, and after recording his reasons for doing so, by order in writing, transfer any proceedings or class of proceedings under this Act, from himself to any other officer, and he may likewise transfer any such proceedis (including a proceeding pendig with any officer or already transferred under this Section) from any officer to any other officer or to himself. Provided that nothing in this Section shall be deemed to requires any such opportunzty to be given where the transfer is from any officer to any officer to any other officer and the offices of both are situated in same place or locality