13. Power to transfer proceedings. - The Commissioner or the Additional
Commissioner may, after giving the parties a reasonable opportunity of being
heard, wherever it is possible so to do, and after recording his reason for doing so,
by order in writing, transfer any proceedings or class of proceedings under any
provision of this Act, from himself to any other officer, and he may likewise transfer
any such proceedings (including a proceeding pending 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 require any such
opportunity to be given where the transfer is from any officer and the offices of both
are situated in the same city, locality or place.
Section 13 • BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
Section 13
bihar-tax-on-professions-trades-callings-and-employments-act-2011-sec-13.json
•
Section 13
{
"act_title": "BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011",
"act_slug": "bihar-tax-on-professions-trades-callings-and-employments-act-2011",
"section_label": "Section",
"section": {
"number": "13",
"title": "Section 13",
"chapter": null,
"content": "13. Power to transfer proceedings. - The Commissioner or the Additional\nCommissioner may, after giving the parties a reasonable opportunity of being\nheard, wherever it is possible so to do, and after recording his reason for doing so,\nby order in writing, transfer any proceedings or class of proceedings under any\nprovision of this Act, from himself to any other officer, and he may likewise transfer\nany such proceedings (including a proceeding pending with any officer or already\ntransferred under this section) from any officer to any other officer or to himself:\nProvided that nothing in this section shall be deemed to require any such\nopportunity to be given where the transfer is from any officer and the offices of both\nare situated in the same city, locality or place.",
"footnote": "",
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},
"prev_section": "38",
"next_section": "40"
}