Section 34

If an officer vested with all the powers conferred and the duties imposed upon the Commissioner by this Act is satisfied by any party to any proceedings before him under this Act that such matter can be more conveniently dealt with by any other such

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officer, whether in the same State or not, he may, subject to

Regulations made under this Act, order such matter to be transferred to such other officer either for report or for disposal, and, if he does so, shall forthwith transmit to such other officer all documents relevant to the decision of such matter and, where the matter is transferred for disposal, shall also transmit in the prescribed manner any money or securities remaining in his hands or held by him for the benefit of any party to the proceedings.

Such other officer to whom any matter is so transferred shall, subject to Regulations made under this Act, inquire thereinto and, if the matter was transferred for disposal, continue the proceedings as if they had originally commenced before him.

On receipt of a report from the officer to whom any matter has been transferred for report under subsection (2) the officer by whom it was referred shall decide the matter referred to in conformity with such report.

Powers of the Commissioner and of an Arbitrator