274. Commissioner's power to transfer or withdraw any application for clearance certificate

Notwithstanding anything contained in rule 272 or rule 273 the Commissioner may, on application made by a dealer in this behalf, withdraw and transfer to himself or to an Additional Commissioner or a Deputy Commissioner, for reasons to be recorded in writing, any application made by dealer under rule 272 or rule 273 for clearance certificate or allow the dealer to make another application for clearance certificate to him or to such Additional Commissioner or Deputy Commissioner as the Commissioner may direct, by an order in writing in this behalf, for disposal of such application in accordance with the provisions of rule 272 or rule 273, as the case may be.