(1) All applications, appeals and proceeding shall, in the absence of a provisions to the contrary effect, be presented to the Court, officer or authority to which or to whom such applications, appeals or proceedings lie under any provision of the 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 provisions, any application, appeal or proceeding lies to a Revenue Appellate Authority, such application, appeal or of 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