Section 59(1) in The Maharashtra Value Added Tax Act, 2002
(1)The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, by order in writing after recording his reasons for so, doing so transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings including a proceeding pending with any officer or already transferred under this section, from any officer to any other officer whether with or without concurrent jurisdiction or to himself:Provided that, nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer and the offices of both the officers are situated in Brihan Mumbai including [Thane, Palghar and Raigad Districts] [Substituted 'Thane and Raigad District' by Maharashtra Act No. 26 of 2018, dated 31.3.2018.] or, as the case may be, in the same district as constituted under section 4 of the Maharashtra Land Revenue Code, 1966. (Maharashtra XLI of 1966).
