Section 40(1) in The Punjab Tax on Luxuries Act, 2009
(1)An officer, not below the rank of the Deputy Excise and Taxation Commissioner, may, in such manner and subject to such conditions, as may be prescribed, either suo moto or on an application made to him in this behalf, by an order in writing, transfer any case or proceeding or class of proceedings from him to any other officer working under him and in the same way, may transfer any such case, including the case, already transferred under this section, from one officer to another or to himself.
