Section 69 in Kerala General Sales Tax Rules, 1963
69. Transfer of appeal.
- The Board of Revenue may either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an Appellate Assistant Commissioner of Sales tax to another Appellate Assistant Commissioner of Sales tax. The order of transfer shall be communicated to the appellant, to every other party affected by the order, to the assessing authority against whose order the appeal was preferred and to the Appellate Assistant Commissioner of Sales tax concerned.
