(1) A Commissioner may, with the previous sanction of the Board, transfer any appeal or class of appeals pending before himself, to any Collector within his division.
(2) The order passed by a Collector on an appeal transferred to him by a Commissioner under sub-section (1) shall be subject to appeal and revision in the same manner as if it had been passed by the Commissioner.
(3) The Commissioner may, by order, recall, to his own Court any appeal or class of appeals transferred to a Collector under sub-section (1).
(2) The order passed by a Collector on an appeal transferred to him by a Commissioner under sub-section (1) shall be subject to appeal and revision in the same manner as if it had been passed by the Commissioner.
(3) The Commissioner may, by order, recall, to his own Court any appeal or class of appeals transferred to a Collector under sub-section (1).
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