law: 27. Procedure when Canal-officer disagrees with Collector.-
  If the Canal-officer disagrees with the Collector, the matter shall be referred for decision to the Commissioner.
  Such decision shall be final, and the Collector, if he is so directed by such decision, shall, subject to the provisions of section 28, cause the said applicant to be placed in occupation of the land so marked out or of the water-course to be transferred, as the case may be.