Section 3(4) in The West Bengal Building Tax Act, 1996.
(4)Notwithstanding anything to the contrary contained in sub-section(l), the prescribed authority may transfer any case or matter from any officer appointed under sub-section (1) to assist the prescribed authority, whether such officer has jurisdiction over the area to which the case or matter relates or not, provided such officer is otherwise competent to deal with the case or matter in exercise of the powers, or in performance of the duties, referred to in sub-section (2).
