Section 39C in Punjab General Sales Tax Rules, 1949
39C. Powers of Commissioner to transfer cases :.
(1)The Commissioner may, after giving the dealer a reasonable opportunity of being heard, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from an Assessing Authority to any other Assessing Authority subject to the pecuniary jurisdiction prescribed in this behalf :Provided that in case of transfer from an Assessing Authority to any other Assessing Authority in the same district, no such opportunity shall be required to be given.(2)The transfer of any case under sub-rule (1) may be made at any stage of the proceedings and shall not render necesssary the re-issue of any notice already issued by the Assessing Authority from whom the case is transferred.Payment of Tax and Other Dues
