Power of Commissioner to transfer proceedings etc.

(1) The Commissioner shall have power at any stage to transfer any proceeding pending before a Regional Joint Commissioner, Deputy Commissioner or an Assistant Commissioner either to his own file, or to another Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, for disposal. (2) Any person aggrieved by an order passed, by the Commissioner under sub-section (1) may appeal to the Government who may pass such orders thereon as they may deem fit.