(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, either on his own motion or on an application made by a dealer, may, by order in writing, transfer any proceeding or class of proceedings under Section 46 (including the proceeding already transferred under this sub-section) from an Appellate Authority appointed under Section 3-A to any other Appellate Authority. Intimation about the transfer of any such proceeding or proceedings shall be sent to the dealer.

(3) Where any proceeding or class of proceedings is transferred, the person to whom such proceeding or 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.