(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.
Source footnotes
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.”
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Section 1 · Title, extent and commencement.Section 2 · Repeal.Section 3 · DefinitionSection 4 · Exclusion of certain land from operation of the Act.Section 5 · Power to vary limits and alter number of Tehsils Districts and Provinces.Section 5-A · Board of Revenue.Section 5B · Powers and functions of the Board.Section 6 · Classes of Revenue Officers.India Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.