(1) Notwithstanding anything in section 73 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 a 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) must be instituted in a court having jurisdiction in the place where the office of the Collector of the district in which the arrear or some part thereof accrued is situate.
1. Substituted for the words “and if the Financial Commissioner” vide H.P. Act No.
11 of 1955.
2. Substituted for the words “Financial Commissioner” vide H.P. Act No. 21 of 1976.
3. Substituted for the words “and contracts” vide H.P. Act No.11 of 1955.
4. Substituted for the word” property” vide H.P. Act No. 11 of 1955.
46 THE HIMACHAL PRADESH LAND REVENUE ACT, 1954 Procedure in sales