Power to transfer cases

(1) The State Government may by an order in writing, at any time, transfer any case pending before a Commissioner to another Commissioner. (2) The Commissioner may by an order in writing, at any time, transfer any case pending before a Chief Sales Commissioner to another Chief Sales Commissioner in his division. (3) The Chief Sales Commissioner may, by an order in writing at any time, transfer any case pending before any officer appointed under this Act to another officer within his district. (4) The officer to whom the case is transferred under sub-section (1), sub-section (2) or sub-section (3) may, subject to any special direction in the order of transfer, proceed from the stage at which it was so transferred.