Transfer of proceedings from one authorized officer to another.

(1) On the application of any of the parties or of his or its own motion,- (a) the Collector of the district may, at any stage after giving the parties a reasonable opportunity of being heard, transfer any application or other proceeding under this Act pending before any authorized officer in the district for disposal to any other authorized officer in the same district; (b) the Board of Revenue may, at any stage after giving the parties a reasobable opportunity of being heard, transfer any application or other proceeding under this Act pending before any authorized officer in any district for disposal to any other authorized officer in any other district; (2) Where any application or proceedings has been transferred under sub-section (1), the authorized officer to whom such transfer is made may, subject to any special directions given in the order of transfer, either hold the enquiry de novo or proceed from the stage at which the said application or other proceeding stood when it was transferred.