Section 40(2) in The Punjab Tax on Luxuries Act, 2009
(2)Where any proceeding or class of proceeding or case is transferred under sub-section (1), the officer to whom such proceeding or class of proceedings or case is transferred, he shall proceed to dispose it of as if, it had been initiated by him irrespective of the local limits of his jurisdiction and such transfer shall not render necessary, the re-issue of any notice, already issued before such transfer, and the officer to whom the proceeding or case is transferred, may, in his direction, continue it from the stage at which, it was left by the officer from whom it was transferred.
