In all proceedings under Section 101 or Section 102 and suits under Section 103, the Revenue Officer shall, subject to such rules as may be prescribed, adopt the procedure laid down in the Code of Civil Procedure, 1908, for the trial of suits, and his decision in every such proceeding or suit shall have the force and effect of a decree of a Civil Court in a suit between the parties and shall, subject to the provisions of Sections 106,107 and 109 be final.
