Section 3(4) in The Kerala General Sales Tax Act, 1963
(4)The Board of Revenue or the Deputy Commissioner may by order in writing.-(a)transfer any case or cases relating to any assessee or class of assessees pending before an assessing authority to another assessing authority having jurisdiction to deal with such case or cases; or(b)specify one of the assessing authorities having jurisdiction over an area, which shall deal with any case or cases relating to any assessee or class of assessees
