Amendment status not verified — confirm the current text below against the official source.
Power to transfer proceedings:- The Commissioner or Profession Tax may, after giving the parties concerned an opportunity ofbeing heard, whenever it is possible so do to, and after recording his reasons for doing so, by order in writing, transfer any proceedings or class of proceedings under this Act, from himself to any other officer, and he may likewise transfer any such proceedis (including a proceeding pendig with any officer or already transferred under this Section) from any officer to any other officer or to himself. Provided that nothing in this Section shall be deemed to requires any such opportunzty to be given where the transfer is from any officer to any officer to any other officer and the offices of both are situated in same place or locality