Section 95 in The Kerala Agricultural Income Tax Act, 1991
95. Transfer of assessment.
(1)The Board of Revenue or the Commissioner, may either suo motu or on application for reasons to be recorded in writing in such manner as may be prescribed, transfer any case of assessment pending before any Agricultural Income Tax Officer or Inspecting Assistant Commissioner, to any other Agricultural Income Tax Officer or Inspecting Assistant Commissioner. The order of transfer shall be communicated to the assessee, to every other person affected by the order and to the Agricultural Income Tax Officers or Inspecting Assistant Commissioners concerned.(2)The Deputy Commissioner may either suo motu or on application, for reasons to be recorded in writing in the manner prescribed, transfer any case of assessment within his jurisdiction ending before any Agricultural Income Tax Officer, or Inspecting , Assistant Commissioner, to any other Agricultural Income Tax Officer or Inspecting Assistant Commissioner. The order of transfer shall be communicated to the assessee, to every other person affected by the order and to the Agricultural Income Tax Officers or Inspecting Assistant Commissioners concerned.
