(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.