Section 78C(4) in The Calcutta Improvement Act, 1911
(4)In the event of a difference of opinion on any matter between the two arbitrators, a third arbitrator [who shall act as an umpire] [Words inserted by W. B. Act 32 of 1955.] shall be selected by lot from the first part of the panel, and [the decision of the umpire on the matter shall be final] [Words substituted by W. B. Act 32 of 1955.],
