(1) On the application of any of the parties and after notice to the parties and after hearing such of them as desired to be heard, of its own motion without such notice, the High Court may, at any stage, transfer any application or other proceedings under this Act pending before any Revenue court for disposal to any other Revenue Court.
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(2) Where any application or other proceeding has been transferred under subsection (1), the Revenue Court which thereafter holds the enquiry may, subject to any special directions in the case of an order of transfer, either hold the inquiry de novo or proceed from the point at which the said application or other proceedings stood when it was transferred.
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