Section 59 in The Maharashtra Value Added Tax Act, 2002
59. Power to transfer proceedings.
(1)The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, by order in writing after recording his reasons for so, doing so transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings including a proceeding pending with any officer or already transferred under this section, from any officer to any other officer whether with or without concurrent jurisdiction or to himself:Provided that, nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer and the offices of both the officers are situated in Brihan Mumbai including [Thane, Palghar and Raigad Districts] [Substituted 'Thane and Raigad District' by Maharashtra Act No. 26 of 2018, dated 31.3.2018.] or, as the case may be, in the same district as constituted under section 4 of the Maharashtra Land Revenue Code, 1966. (Maharashtra XLI of 1966).(2)For the purposes of this section, any proceedings shall be deemed to be pending only when any authority, having appropriate jurisdiction, issues notice under the provisions of this Act, rules or notifications and the proceedings shall be deemed to be pending only after issue of such notice.(3)Where no proceedings are pending before any authority, then any authority having appropriate jurisdiction over a person or dealer, may initiate and complete any proceedings whatsoever.Explanation I. - In this section, the word "proceedings" in relation to any dealer means all proceedings under this Act in respect of any period, which may be pending on the date of such order or which may have been completed on or before such date, and also includes all proceedings under this Act which may be commenced after the date of such order in respect of the said period in relation to such dealer.Explanation II. - [* * *] [This Explanation II was deleted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 33.]
