Section 22 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
22. Power to transfer proceedings.
- The Commissioner may, after giving the parties a reasonable opportunity of being heard, wherever it is possible to do so, and after recording his reasons for doings so, by order in writing, transfer any proceedings or class of proceedings under any provision of Act, from himself to any other officer, and he may likewise transfer any such proceedings (including a proceeding pending with any other officer or to himself):Provided that nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer any offices of both are situated in the same city, locality or place.Explanation: - In this section, the word "proceedings", in relation to any assessee whose name is specified in any order issued thereunder, means all proceedings under this Act is respect of any year, which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year in relation to such assessee.
