And it is hereby enacted, that any Collector or Officer exercising the powers of Collector, in respect to sales, be competent to punish any contempt committed in his presence in open Cutcherry or Office for the time being, by fine, to an extent not exceeding Co.’s Rs.200, commutable, if not paid, to imprisonment in the civil jail for a period not exceeding one month ; and the Magistrate to whom such an offender may be sent by a Collector as aforesaid, shall carry his sentence into effect. Provided that an appeal from any order passed under this Section shall lie to the Revenue Commissioner, whose decision shall be final