Section 3(5) in The West Bengal Building Tax Act, 1996.
(5)The prescribed authority may transfer to, or withdraw to himself from, any officer any case or matter which any other officer appointed under sub-section (1) to assist the prescribed authority is competent to deal with in exercise of the powers and authority delegated to him under sub-section (2) or transfer from any such officer any such case or matter to any other officer appointed under sub-section (1), who is otherwise competent to deal with such case or matter under sub-section (2), to deal with such case or matter.
