(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.