- (l) All applications, appeals and proceeding shall, in the absence of a provision to the contrary effect, be presented to the Court, officer or authority to which or to whom such application, appeals or proceedings lie under any provision of this Act or the rules thereunder or of any other law for the time being in force or of the rules made under such law :Provided that, if under any such provision any application, appeal or proceeding lies to a Revenue Appellate Authority, such application, appeal or proceeding may be presented to, and received by, the Collector of the District in which the cause of action for such application, appeal or proceeding arises wholly or in part.(2)Upon receipt of an application, appeal or proceeding under the proviso to sub-section (1), the Collector shall examine the same to see if it bears the proper Court fee, has been presented to him within the time limit, if any, prescribed for such presentation is accompanied with all the necessary certified copies of judgments, decrees and orders and has been presented in proper from by the person competent to do so under section 56; and thereafter, if the application, appeal or proceeding is found to be in order or after the defects, if any, notified by the Collector have been removed wherever possible, the Collector shall forward the application, appeal or proceeding, together with the record of the case, to the revenue appellate authority for the time being competent to hear and dispose of the same.
