Section 96 in The Kerala Agricultural Income Tax Act, 1991
96. Transfer of appeal.
- The Board of Revenue or the Commissioner may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before the Deputy Commissioner (Appeals) to another Deputy Commissioner (Appeals). The order of transfer shall be communicated to the appellant, to every other person affected by the order to the Agricultural Income Tax Officer or Inspecting Assistant Commissioner, against whose order the appeal was preferred and Deputy Commissioner (Appeals) or Deputy Commissioners concerned.
