Section 138. (1) If any dispute, for the decision of which this Act does not otherwise provide, arises between tw

138. (1) If any dispute, for the decision of which this Act does not otherwise provide, arises between two or more committees constituted under this Act, or between any such committee and a cantonment authority, the matter shall be referred— (a) to the Deputy Commissioner, if the local authorities concerned are in the same district; (b) to the Commissioner or Commissioners of the division or divisions, if the local authorities concerned are in different districts; and (c) to the Local Government, if the local authorities concerned are in different divisions and 238 Burma Municipalities. [ACT XVII (Chapter VIII.—Control.—Sections 139 & 140.) and the Commissioners of those divisions cannot agree. (2) The decision of the authority to which any dispute is referred under this section shall be final. (3) If in the case mentioned in clause (a) the Deputy Commissioner is a member of one of the committees concerned, his functions under this section shall be discharged by the Commissioner. (4) "Local authority" in this section means a municipal committee or cantonment authority.