(1) Where either a civil or a revenue court is in doubt whether it is competent to try any case, the court may refer such case with a statement of the reasons therefor to the Judicial Commissioner:
     Provided that if the court is a revenue court subordinate to the collector, no reference shall be made except with the previous sanction of the collector.
     (2) On any such reference being made, the Judicial Commissioner may order the court either to proceed with the case or transfer such case to such other court as may be declared by him to be competent to try it.