Section 7(3)(b) in The Punjab Land Revenue Act, 1887
(b)where the case is not an appeal or a case on review or revision, the matter respecting which there is the difference of opinion shall be referred to the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.] for decision and the decision of that Government with respect thereto shall be final.