Section 4. Remedy available to person denying liability to pay amount recovered under last foregoing section

4. Remedy available to person denying liability to pay amount recovered under last foregoing section.— (1) 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. (2) 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 1. Ins. by Act 4 of 1914, s. 2 and the Schedule, Part I. *. Now applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh by the Notification of Government of India, M/o Home Affairs vide No. S.O. 3912 (E), dated 30th October, 2019 (w.e.f. 31-10-2019). accordance with the law in force at the place where the arrear accrued or the liability for the payment of the sum arose. (3) 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. [1] [(4) This section shall apply if under this Act as in force as part of the law of[2] [Pakistan or] Burma, or under any other similar Act forming part of the law of[2] [Pakistan or] Burma, proceedings are taken against a person in[3] [Pakistan or Burma, as the case may be,] for the recovery of an amount stated in a certificate made by a Collector in[4] [any State to which this Act extends].] STATE AMENDMENT Uttarakhand Amendment of section 4.— In section 4 of the principal Act,- (a) In sub-section (I)- (I) for the words "pays the same" the words "pays the same together with the costs referred to in sub-section (3-a) of the said section" shall be substituted; (II) For the words "repayment of the amount" the words "repayment of the amount stated in the certificate" shall be substituted; (b) After sub-section (4) the following sub-section shall be added, namely:- "(5) where a suit instituted under sub-section (2) is decreed, wholly or partly, the court shall also direct that the defaulter shall be repaid the proportionate costs paid by him under sub-section (1)." [ Vide Uttarakhand Act 28 of 2013, s. 3]