Section 41(4) in The Rajasthan Sales Tax Act, 1994
(4)Notwithstanding anything contained in sub-section (1), (2) and (3), the Commissioner may, at any time, for administrative reasons, transfer any case or cases from one officer or authority to other officer or authority, without issuing any notice to the dealer or dealers concerned.Explanation.- The word "case" in relation to any dealer under this section shall mean any proceeding pending under the Act on the date of the order made under sub-section (2) or which may have been completed on or before such date or which may commence after such date.
