(2)If any difference of opinion arises between officers exercising the powers conferred by sub-section (1), it shall be referred-(a)if it arises between two or more Deputy Commissioners in the same division-to the Commissioner ; and(b)if it arises between two or more Deputy Commissioners in different divisions or between two or more Commissioners-to the Local Government; and the decision thereon of the Commissioner or of the Local Government, as the case may be, shall be final.
