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R.71 Transfer of cases U.P. VAT RULES

R.71 Transfer of cases-

(1) The Commissioner, and subject to general control of the Commissioner a Special Commissioner and an Additional Commissioner posted in the office of the Commissioner, may transfer any case or class of cases at any stage from one assessing authority to another assessing authority or to any officer subordinate to him.

(2) The Additional Commissioner or Joint Commissioner (Executive) may, subject to the general control of the Commissioner, also transfer any case or class of cases at any stage from one assessing authority to another assessing authority within his zone or, as the case may be, within his region.

(3) (a) The Commissioner may, before the commencement of the hearing of an appeal, either on its own motion or on the application of the appellant, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) or from one Joint Commissioner (Appeals) to another Joint Commissioner (Appeals) or an Additional Commissioner (Appeals).

(b) The President of the Tribunal may, at any stage after the commencement of the hearing of an appeal, on an application made by the appellant or the Commissioner, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) and from one Joint Commissioner (Appeals) to another Joint Commissioner (Appeals) or to an Additional Commissioner (Appeals)

Explanation 1: Unless otherwise directed, the officer, to whom a case is transferred under sub-rule (1) or sub-rule (2), shall have `such powers as the officer from whom the case was transferred had, and he may proceed from the stage at which the case was so transferred.

Explanation 2: For the purposes of this rule, hearing shall be deemed to have commenced on the issue of notice referred to in sub-rule (2) of rule 62.

(4) The Commissioner may transfer any case or class of cases at any stage of proceeding from an officer authorized under section 56 to any other such officer.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

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The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .