Section 5 — Reference to Court.

5. Reference to Court.- (1) Any person who is not satisfied by the 
order of the Collector under section 4 may, by a written application to the 
Collector, require that the matter be referred by the Collector for the 
determination of a principal civil court of original jurisdiction, whether his 
objection be to the quantum of amount, the persons to whom it is payable or 
the apportionment of the amount among the persons entitled. 

(2) The application shall state the grounds on which the objections to 
the order of the collector are taken: 

Provided that the application shall be made,- 

(a) if the person making it was  present or was represented before 
the Collector at the time when he passed his order, within six 
weeks from the date of the Collector's order ; 

(b)  in other cases, within six weeks from the date of 
communication of the Collector's order. 

(3) In making the reference, the Collector shall state for the 
information of the court, in writing under his hand, such particulars as may be 
prescribed. 

(4) The principal civil court of original jurisdiction may decide the 
matter itself or by a written order direct any civil court subordinate to it to 
decide the same.