Section 97. Transfer of suits from subordinate Courts to Commissioner's or Collector's Court. Withdrawal or reference of appeals

97. Transfer of suits from subordinate Courts to Commissioner's or Collector's Court. Withdrawal or reference of appeals. 97. The Commissioner or the Deputy Commissioner may withdraw any suit instituted in any Court subordinate to him, and try such suit himself, or refer it for trial to any other such Court competent to try the same. Transfer of suits from subordinate Courts to Commissioner's or Collector's Court. The Commissioner may also withdraw any appeal instituted in the Court of any Collector subordinate to him, and try the appeal himself, or refer it for trial to the Court of any other Collector in his Division.