Section 19(26) in West Bengal Land Reforms Act, 1955
(26)The Sub-Divisional Officer may transfer any appeal, whether transferred to, or filed before him, for disposal to any officer not below the rank of a Sub-Deputy Collector, subordinate to him, but senior in rank and position to the Officer or authority against whose order the appeal has been preferred and every such appeal shall be dealt with from the stage at which it was so transferred and shall be disposed of in accordance with the provisions of this Act as amended by the West Bengal Land Reforms (Amendment) Act, 1972.]]
