Section 148:
Collector competent to hold a Court in any part of his jurisdiction.
It shall be
competent to the Collector to hold a Court for hearing and determining suits under this Act in any place
within the limits of his District or local jurisdiction.
Proviso.—Provided that every hearing and decision shall be in open Court, and that the parties to the
suit or their authorized agents shall have had due notice to attend at such place.