Transfer of cases. Section 50
(1) The Commissioner or Additional Excise and Taxation Commissioner, Joint Excise and Taxation Commissioner or Deputy Excise and Taxation Commissioner may, suo motu or on an application made to him, by an order in writing, transfer any case other than an appeal or revision from one taxing authority to another including to and from himself within the limits of his area of jurisdiction, subject to the pecuniary jurisdiction specified in rule 4.
(2) The Commissioner, may, suo motu or on an application made to him in this behalf, by an order in writing, transfer any appeal from one appellate authority other than the Tribunal to another.
(3) The Commissioner may suo motu or on an application made to him transfer any revision from one revising authority to another including to, and from, himself.
(4) Where a registered dealer changes his place of business or head office from one district to another, if in the same range, the officer incharge of the range, else, the Commissioner or such other officer as he may by order in writing authorise, may, on application made to him by such dealer, or suo motu after giving him a reasonable opportunity of being heard, order transfer of the case from one district to the other.
(5) The order of transfer of any case passed by any authority under the provisions of any of the foregoing sub-rules shall be communicated to the party affected by the order and the authority concerned.
(6) The officer incharge of a district may with the approval of the Commissioner or such other officer as he may by order in writing authorise in this behalf, transfer the charge of one circle from one assessing authority serving in the district to the other.