The Revenue Recovery Act, 1890
4. Remedy available to person denying liability to pay amount recovered under
last foregoing section.
- When proceedings are taken against
a person under the last foregoing section for the recovery of an amount stated
in a certificate, that person may, if he denies his liability to pay the amount
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 for the repayment of
the amount or the part thereof so paid.
- A suit under sub-section (1) must be instituted in a Civil
Court having jurisdiction in the local area in which the office of the
Collector who made the certificate is situate, and the suit shall be determined
in accordance with the law in force at the place where the arrear accrued or
the liability for the payment of the sum arose.
- In the suit the plaintiff may,
notwithstanding anything in the last foregoing section, but subject to the law
in force at the place aforesaid, give evidence with respect to any matter stated
in the certificate.
- This section shall apply if under this Act as in force as part of the
law of 3*[Pakistan or] Burma, or under any other similar
Act forming part of the law of 3*[Pakistan or] Burma, proceedings are taken
against a person in 4*[Pakistan or Burma, as the case may be,]
for the recovery of an amount stated in a certificate made by a
Collector in 5*[any State to which this Act extends].]
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