34. Officer not to hear appeal against order passed by him in another capacity

(1) No officer acting as appellate authority or Member of the Tax Board shall hear any appeal against any order passed by him in another capacity.

(2) When any such appeal as referred to in sub-rule (1) comes before any appellate authority or the Member of the Tax Board, such appellate authority or Member shall forthwith refer the matter to the Commissioner or the Chairperson of the Tax Board, as the case may be, and the Commissioner or the Chairperson of the Tax Board shall thereupon transfer the same for disposal to any other appellate authority or Member.