Section 54(3) in West Bengal Land Reforms Act, 1955
(3)[ After any appeal is preferred to a Collector, he may transfer the appeal to any officer subordinate to him as may be prescribed :Provided that the officer to whom the appeal is transferred is superior in rank or position to the officer or authority making the order appealed against.] [Substituted by West Bengal Act 50 of 1971, dated 24.3.1986, w.e.f. 7.8.1969.]
