Section 108. Powers of Collector to transfer and withdraw appeals.

The Collector may, after due notice to the parties, by order in writing,- (a) transfer any appeal pending before him or before any Assistant or Deputy Collector subordinate to him to any Assistant or Deputy Collector specified in such order, performing the duties and exercising the powers of a Collector and upon such transfer the Assistant Collector or the Deputy Collector, as the case may be, shall have power to hear and decide the appeal as if it was originally filed to him; or (b) withdraw any appeal pending before any Assistant or Deputy Collector and himself hear and decide the same.