Section 4(9) in Uttarakhand Value Added Tax Rules, 2005
(9)(a)The Commissioner of Commercial Tax on his own motion or on an application made to him on this behalf, may transfer any case or class of cases at any stage from one Assessing Authority in a circle to another Assessing Authority or to any officer subordinate to him;(b)The Additional Commissioner or Joint Commissioner (Executive) on his own motion or on an application made to him on this behalf, may, subject to the general control of the Commissioner of Commercial Tax, also transfer any case or class of cases at any stage from one Assessing Authority to another Assessing Authority within his Zone or, as the case may be, within his region;(c)(i)The Commissioner may, before the commencement of the hearing of an appeal, either on his own motion or on the application of the appellant, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) or from one Joint Commissioner (Appeals)to another Joint Commissioner (Appeals) or to an Additional Commissioner (Appeals);(ii)The President of the Tribunal may at any stage after the Commencement of the hearing of an appeal, on an application made by the appellant or the Commissioner, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) or from one Joint Commissioner (Appeals) to another Joint Commissioner (Appeals) or to an Additional Commissioner (Appeals).Explanation (1): - Unless otherwise directed, the officer, to whom a case is transferred under clause (a) or clause (b) of sub-rule (9), shall have all such powers as the officer from whom the case was transferred, and he may deal with the case either de novo or from the stage at which the case was so transferred.Explanation(2): - For the proposes of this rule, hearing shall be deemed to have commenced on the issue of notice referred to in sub-rule (2) of Rule 37.(d)The Commissioner of Commercial Tax may transfer any case or cases at any stage of proceeding from the officer authorized under Section 52 to any other such officer.
