Power to distribute business and withdraw and transfer cases

(1) The Financial Commissioner or a Commissioner or Collector may by written order distribute, in such manner as he thinksfit, any business cognizable by any Revenue-officer or Revenue Court under his control. (2) the Financial Commissioner or a Commissioner or Collector may withdraw any case pending before any Revenue-officer or Revenue Court under his control, and either dispose of it himself or by written order refer it for disposal to any other Revenue-officer or Revenue Court under his control. (3) An order under sub-section (1) or sub-section (2) shall not empower any Revenue-officer or Revenue Court to exercise any powers or deal with any business which he or it would not be competent to exercise or deal with within the local limits of his or its own jurisdiction.