14: Power to distribute business and withdraw and transfer cases

Power to distribute business and withdraw and transfer cases.– (1) The Board of Revenue may, by written order distribute, in such manner as may be deemed fit, any business cognizable by any Revenue Officer under its control, and by like order, withdraw any case pending before any such Officer. (2) The powers exercisable by the Board of Revenue under sub-section (1) may, by like order and in like manner be exercised by [a Commissioner] or Collector in respect of any business cognizable by, or any case pending before, other Revenue Officers under their respective control. (3) Where a case is withdrawn by the Board of Revenue under sub-section (1) the Board may dispose of it itself, or, by written order, refer it for disposal to any Revenue Officer; and where a case is withdrawn by [a Commissioner] or Collector under sub-section (2) [the Commissioner] or Collector, as the case may be, may dispose of it himself, or by like order, refer it to any other Revenue Officer under his control. (4) No order under this section shall empower any Revenue Officer to exercise any powers or deal with any business which he would not be competent to exercise or deal with within the local limits of his own jurisdiction.

Effective date: 1967-12-07

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