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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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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

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

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. . . . .