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(1) Any person who has presented a petition under the last section,- (a) if that petition has been rejected under clause (i) of sub-section (2) of that section, or (b) if the certificate has not been cancelled or amended to his satisfaction under clause (ii), or (c) if the petition and certificate have not been remitted to be dealt with under clause (iii), may, if he denies his liability to pay the amount entered in the certificate or any part thereof and pays the same under protest made in writing at the time of payment, institute a civil suit for the recovery of the amount or the part thereof so paid. (2) In such suit, the plaintiff may, notwithstanding anything in section 40, give evidence with respect to any matter stated in the certificate.
<span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (1) Any person who has presented a petition under the last section,-<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (a) if that petition has been rejected under clause (i) of sub-section (2) of that section, or<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (b) if the certificate has not been cancelled or amended to his satisfaction under clause (ii), or<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (c) if the petition and certificate have not been remitted to be dealt with under clause (iii), may, if he denies his liability to pay the amount entered in the certificate or any part thereof and pays the same under protest made in writing at the time of payment, institute a civil suit for the recovery of the amount or the part thereof so paid.<br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (2) In such suit, the plaintiff may, notwithstanding anything in section 40, give evidence with respect to any matter stated in the certificate. <br>