(1)

Where the Assistant Commissioner rejects an application under Sub¬section (1) of Section 38 or fails or refuses to make an application to the Court himself under Sub-section (2) of that section, the Commissioner may on an application made to him within ninety days of such rejection, failure or refusal or upon the facts otherwise coming to his knowledge and after giving the working trustee a reasonable opportunity of being heard, set aside the order of the Assistant Commissioner, if any, and require him to apply to the Court himself for directions.

(2)

Subject to the orders of the Commissioner under Sub-section (1), all orders passed by the Assistant Commissioner under Section 38 shall be final.