Section 39 in Punjab General Sales Tax Rules, 1949
39. [ Transfer of cases by A.E.T.C. :- [Rule 39 substituted by GSR 106/P.A.46/48/S.27/Amd(26)/78 dated 6.10.1978.]
The Assistant Excise and Taxation Commissioner incharge of district may, suo-moto or on application made to him in this behalf by order in writing, transfer any case from the file of an Excise and Taxation Officer serving in his district to his own file and vice versa or to the file of another Excise and Taxation Officer serving in his district.]
