Section 188
. Power to transfer cases . — 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:
188 . Power to transfer cases . — 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.