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Provided further that, the Competent Transferring Authority specified in the table may, by general or special order, delegate its powers under this section to any of its subordinate authority."

10. General transfers are issued between April and May whereas the mid term transfers are issued under the circumstances mentioned in the proviso below Section 4(4) as well as Section 4(5) of the Transfer Act. The orders issued under Section 4(5) are to be issued by recording reasons in writing and in special cases, but with the prior approval of the immediate superior transferring authority as mentioned in the Table to Section 6. The transfer orders to be issued under the instructions of the Election Commission will be the transfers for special reasons and midterm transfers.