Amendment status not verified — confirm the current text below against the official source.
The ~Commis~~io?~r may, after giving the parties a rzasonablc opportunity of k d g being'hcard, wherevef !t 1s possibIe, so to do, and after recording his reason for doing w i n g . so, by order in wrltlng, transfer any proceedings or cIass of pro&edings under any provision of this Act, from himself to any other officer,-and he may likewise translar any such proceedings (including a proceeding pending with any officer or already transferred undcr this section) from any officer to any other officer or to himself : , - ' provided that nothing in this section shall be deemed to rcquire any such opportunity to bc given where the transfer is from any o5ccr and the ofices of both are situated in the same city, 1,ocality or place. Explanarjo~l-In this section, thc word "proceedingsss in rclation to any assessee Whosa name is specified in any order issued thereunder means all proceedings under this Act, in. respect of any year which may bc pending on the date of such order or &hich may have bee? completed on or before such date, and. includes also all promedrugs under -this Act, which may be commenced after thc date of such ordcr in respect of any year in relation to such assesscc. ComPomd-