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The Orissa Value Added Tax Act, 2004
CHAPTER II : TAXING AUTHORITIES AND TRIBUNAL

6. Power to transfer proceedings.

(1) Notwithstanding anything contained elsewhere in this Act or in the rules, the Commissioner may, by order in writing, transfer any proceeding or class of proceedings under any provision of this Act from any person appointed under sub-section (2) of section 3 to any other person so appointed, whether or not such other person has jurisdiction in respect of the local areas to which such proceedings or class of proceedings relate.

(2) The person to whom any proceeding is transferred under sub-section(1) shall proceed to dispose of such proceeding as if it has been initiated by himself.

(3) The transfer of a proceeding shall not require reissue of any notice, if such a notice has already been issued before transfer and the person to whom the proceeding is transferred may, at his discretion, continue the proceeding from the stage at which it was left by the person from whom it was transferred.