(2)The Controller to whom any proceeding has been transferred under sub-section (1) shall have the same power to hear or dispose of it as the Controller from whom it was withdrawn and may, subject to any special directions in the order of transfer, either rehear it or proceed from the point at which it was withdrawn and transferred.Explanation.In this section "proceeding" includes any proceeding arising out of an application made to the Controller under the provisions of this Act.] [Section 26A inserted by West Bengal Act No. 6 of 1964.]
