Section 11(6) in Goa Tax on Entry of Goods Rules, 2000
(6)The Commissioner may, by order, in writing, at any time transfer any case pending before any assessing authority to another assessing authority, and the authority to which the case is so transferred may proceed either de novo or from the stage to which it was transferred. Where a case pending before an assessing authority is transferred to another assessing authority, the assessing authority to which the case is so transferred shall have the same powers and perform the same duties as those respectively conferred and imposed upon the assessing authority from which the case was so transferred.
