is a misconception as to the scope of the statute, on the part of the first respondent, in so far as Section 18 is not at all attracted to the case in hand. It is pointed out that some crucial words, as to when/where the provision has to be applied ( i.e. not being a proceeding in respect of which a suit or an appeal to a Court is provided by the Act) are omitted when the provision is extracted by the first respondent as part of the counter affidavit. The above crucial words given in the bracket under section 18(1) clearly show that the power under Section 18 cannot be invoked if a suit or appeal to a Court is provided in the Act. The learned counsel for the petitioner makes a reference to Section 39(4) of the Act, which enables the Hereditary trustee or trustees to approach a Court of law, if aggrieved of the order passed by the Commissioner appointing a Non-hereditary trustee or trustees, within thirty days from the date of receipt of the order. By virtue of such a course, as provided under Section 39(4) of the Act, the power under Section 18 cannot be invoked by the Commissioner, by virtue of the bracketed words, submits the learned counsel.