(2)In suits where the subject-matter of the claim or dispute does not exceed one hundred rupees in value, and the judgement does not desire a question whether rent is payable for land or not, or a question relating to title to land or to some interest in land as between parties to the suit, the judgement of the Collector shall be final :Provided that, if the suit be tried and decided by a Deputy Collector exercising the powers of a Collector, an appeal shall lie from the judgement of the Deputy Collector to the Collector.