(1) 1[Notwithstanding anything in section 59,] when proceedings are taken
under this Act for the recovery of an arrear, the person against whom the
proceedings are taken may, if he denies his liability for the arrear or any part
thereof and pays the same under protest made in writing at the time of payment
and signed by him or his agent, institute a suit in a Civil Court for the recovery
of the amount so paid.
(2) A suit under sub-section (1) shall be instituted in a Court having jurisdiction in the place where the office of the 2[Collector] of the District in which the arrear or some part thereof accrued is situate.
(2) A suit under sub-section (1) shall be instituted in a Court having jurisdiction in the place where the office of the 2[Collector] of the District in which the arrear or some part thereof accrued is situate.
1. Section 59 has been omitted by Act X of 2005, s. 2. Accordingly, the words within braces have been deleted by the Author. 2. Substituted by Act III of Samvat 2008 for “Wazir-i-Wazarat.”