PART VIII
APPEALS AND REVISIONS
Rule 148. (1)An appeal under section 62 against any order or proceedings of an officer below the rank of a Joint Commissioner shallbe preferred to the Joint Commissioner authorized by the Commissioner in this behalf.
(2) The Commissioner may, either suo motu or an application, for reasons to be recorded in writing, transfer an appeal pending before an appellate authority to another appellate authority.
(3) The order of transfer shall be communicated to the appellant, to every other party affected by the order, to the authority against whose order the appeal was preferred and to the appellate authorities concerned.
(4) Where the appeal is filed after the expiry of the period of limitation, it shall be accompanied by an application for condonation of delay supported by a sworn affidavit as to the cause of the delay.