Amendment status not verified — confirm the current text below against the official source.
Nothing contained in this Act shall be held to prevent persons deeming themselves aggrieved by any proceedings under this Act except as herein before provided, from applying to the Civil Courts for redress: Provided that the civil courts shall not take cognizance of any suit instituted by such person for any such cause of action unless such suit shall be instituted within six months from the time at which the cause of action arose. Explanation: -- The cause of action shall be deemed to have arisen in respect of any assessment or penalty, on the date on which such assessment or penalty was levied. Certain persons deemed to be in unauthorised occupation of land