Section 39A in Punjab General Sales Tax Rules, 1949
39A. [ Transfer of cases by D.E.T.C. [Rule 39A substituted by GSR 106/P.A.46/48/S.27/Amd(26)/78 dated 6.10.1978.]
:- The Deputy Excise and Taxation Commissioner incharge of the Division may, suo-moto or on an application made to him in this behalf by order in writing, transfer any case from one Assessing Authority to another within the limits of his jurisdiction :Provided that were an application for such transfer lies to the Assistant Excise and Taxation Commissioner incharge of the district under rule 39, no application under this rule shall lie unless the former application has been rejected by the Assistant Excise and Taxation Commissioner incharge of the district.]
