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42 : Transfer of proceedings M.P. ACT

 

42 : Transfer of proceedings
(1) The Commissioner may transfer any proceeding or class of proceedings under any
provision of this Act from himself to any person appointed under Section 3 to assist him and
he may likewise transfer any such proceeding (including the proceeding already transferred
under this sub-section) from one such person appointed under Section 3 to assist him to
another such person or to himself. Intimation about the transfer of any such proceeding or
proceedings shall be sent to the dealer.
(2) The Commissioner may transfer any proceeding or class of proceedings under
section 46 from an Appellate Authority appointed under section 3-A to any other Appellate
Authority, and intimation about the transfer of any such proceeding or proceedings shall be
sent to the dealer. 23.
(3) Where any proceeding or class of proceedings is transferred, the person to whom
such proceeding of class of proceedings is transferred shall proceed to dispose it off, as if it
had been initiated by the said person, irrespective of the local limits of his jurisdiction. Such
transfer shall not render necessary the reissue of any notice already issued before the
transfer and the person to whom the proceeding or class of proceedings is transferred may,
continue it from the stage at which it was left by the person from whom it was transferred.

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