(1) If proceedings are taken under this chapter against any person for the recovery of any sum of money referred to in section 256 or section 257, such person may at any time, before any property attached in such proceedings is knocked down at a sale thereof, pay the amount claimed and at the same time deliver a protest signed by himself, or by his authorised agent to the revenue officer taking such proceedings.(2)When any amount is paid under sub-section (1), such amount along with the protest shall be forwarded to the officer or authority at whose instance proceedings were so started.(3)Subject to the provisions contained in sub-section (4), the person making a payment under protest in accordance with sub-section (1), shall have the right to institute a suit for the recovery of the whole or a part of the sum so paid under protest.(4)No suit under sub-section (3) shall lie or be instituted, if any law under which the sum of money paid under protest is due, provides a remedy, whether by way of suit, appeal, application or other proceedings, to the person from whom such sum was recovered.(5)No appeal or reference shall lie from an order of a revenue officer passed in proceedings taken under this chapter for the recovery of sums of money referred to in sections 256 and 257.
