51: Power to distribute business and withdraw and transfer cases

(1) The [Board of Revenue or the Commissioner] or Collector may by a written order distribute, in such manner as [it or he] thinks fit, any business cognizable by any Revenue Officer or Revenue court or under [its or his] control. (2) The [Board of Revenue or the Commissioner] or Collector may withdraw any case pending before any Revenue Officer or Revenue Court under [its or his] and either dispose of it [itself or himself], or by written order refer it for disposal to any other Revenue Officer or Revenue Court under [its or his]control. (3) An order under sub-section (1) or sub-section (2) shall not empower any Revenue Officer or Revenue Court to exercise any powers or deal with any business which he or it would not be competent to exercise or deal with within the local limits of his or its own jurisdiction.

Effective date: 1950-06-20

Related sections