Section 26. Power of transfer.

(1) Notwithstanding anything contained in this Act, the Appellate Authority to be appointed by the Government may, on the application of any of the parties and after notice to the parties and after hearing such of them as desire to be heard, or of his own motion, transfer any petition or other proceeding pending before any Board to any other Board competent to try or dispose of the same. (2) Where any petition or any other proceeding has been transferred under sub-section (1), the Board which thereafter hears such petition or proceeding may, subject to any special direction, either rehear it or proceed from the point at which it was transferred.