The collector may, on the application of a party, transfer an application pending before a subordinate revenue court or a case submitted to such court for confirmation of a decree or an order from such court to any other court of competent jurisdiction: Provided that if the collector refuses to transfer such application or case, he shall submit the record for confirmation of the order passed by him to the chief Commissioner.

The collector may, on the application of a party, transfer an application pending before a subordinate revenue court or a case submitted to such court for confirmation of a decree or an order from such court to any other court of competent jurisdiction: Provided that if the collector refuses to transfer such application or case, he shall submit the record for confirmation of the order passed by him to the chief Commissioner.