(8)all suits and applications in respect of which jurisdiction is conferred by this Act on the Deputy Commissioner:[Provided that the Deputy Commissioner may subject to such rules as may be made in this behalf under Section 264, transfer any particular suit or application or any class of suits or application cognizable by him under this Section to a competent Civil Court for trial.][139A. Exclusive jurisdiction of Deputy Commissioner in certain cases. - Subject to the provisions of Chapter XII, no Court shall entertain any suit concerning any matter in respect of which an application is cognizable by the Deputy Commissioner under Section 139, and the decision of the Deputy Commissioner on any such application shall, subject to the provisions of this Act relating to appeal, be final.]