Explanation:

- Option 1: Section 140

- Section 140 deals with auxiliary processes such as the form of magistrate processes, and does not specifically mention miscellaneous proceedings.

- Option 2: Section 103

- Section 103 typically pertains to the powers of appellate courts to determine case matters, not miscellaneous proceedings.

- Option 3: Section 132

- Section 132 primarily concerns exemptions regarding the personal appearance of certain individuals in court, unrelated to miscellaneous proceedings.

- Option 4: Section 141

- This section clarifies that the procedure prescribed for suits is to be used as guidance for proceedings in cases, including miscellaneous proceedings.