Power to transfer proceedings.

(1) An officer, not below the rank of the Deputy Excise and Taxation Commissioner, may, in such manner and subject to such conditions, as may be prescribed, either suo moto or on an application made to him in this behalf, by an order in writing, transfer any case or proceeding or class of proceedings from him to any other officer working under him, and in the same way, may transfer any such case, including the case, already transferred under this section, from one officer to another or to himself. (2) Where any proceeding or class of proceedings or case is transferred under sub-section (1), the officer to whom such proceeding or class of proceedings or case is transferred, he shall proceed to dispose it of as if it had been initiated by him irespective of the local limits of his jurisdiction, and such transfer shall not render necessary, the re-issue of any notice, already issued before such transfer; and the officer to whom the proceeding or case is transferred, may, in his discretion, continue it from the stage at which, it was left by the officer from whom it was transferred.