34. Suit in Civil Court to have certificate cancelled or modified.—The Certificate-debtor may, at any time within six months—
(1) from the service upon him of the notice required by section 7, or
(2) if he files, in accordance with section 9, a petition denying liability — from the date of the determination of the petition, or
(3) if he appeals, in accordance with section 51, from an order passed under section 10 — from the date of the decision of such appeal, bring a suit in the Civil Court to have the certificate cancelled or modified, and for any further consequential relief to which he may be entitled:
Provided that no such suit shall be entertained—
(a) in any case, if the certificate-debtor has omitted to file, in accordance with section 9, a petition denying liability, or to state in his petition denying liability the ground upon which he claims to have the certificate cancelled or modified, and cannot satisfy the Court that there was good reason for the omission, or
(b) in the case of a certificate for a demand mentioned in Article 1 or Article 2 of Schedule I, if the certificate-debtor has not paid the amount due under the certificate to the Certificate Officer—
(i) within thirty days from the service of the notice required by section 7, or
(ii) if he has filed, in accordance with section 9, a petition denying liability – then within thirty days from the date of the determination of the petition, or
(iii) if he has appealed in accordance with section 51 — then within thirty days from the decision of the appeal:
Provided also that no sale in execution of a certificate shall be set aside in such a suit unless the purchaser has been made a party to the suit and until a direction is
made for the refund of the amount of the purchase-money, with such interest (if any) as the Court may allow not exceeding six and a quarter per centum per annum.
35. Grounds for cancellation or modification of certificate by Civil Court.—(1) No certificate duly filed under this Act shall be cancelled by a Civil Court, except on one of the following grounds, namely:—
(a) that the amount stated in the certificate was actually paid or discharged before the signing of the certificate;
(b) that no part of the amount stated in the certificate was due by the certificate-debtor to the certificate-holder; or
(c) that, in the case of fines imposed, or costs, charges, expenses, damages, duties or fees adjudged, by a Collector or a public officer under any law or any rule having the force of law, the proceedings of such Collector or public officer were not in substantial conformity with the provisions of such law or rule,
and that in consequence the certificate-debtor suffered substantial injury from some error, defect or irregularity in such proceedings.(2) No certificate duly filed under this Act shall be modified by Civil Court, except on one of the following grounds, namely:—
(i) that a portion of the alleged debt was not due; or
(ii) that the certificate-debtor has not received credit for any portion which he has paid.
(3) Nothing contained in this section shall interfere with the ordinary original jurisdiction of the High Court at Calcutta, or with the jurisdiction of the Calcutta Court of Small Causes.
36. Suit to recover possession of, or to set aside sale of, immovable property, where notice of certificate not served. —Notwithstanding anything hereinbefore contained, a sale of immovable property in execution of a certificate shall not be held to be void on the ground that the notice required by section 7 has not been served; but a suit may be brought in a Civil Court to recover possession of such property or to set aside such sale on the ground that such notice has not been served, and that the plaintiff has sustained substantial injury by reason of irregularity:
Provided that no such suit shall be entertained—
(a) if instituted more than one year from the date on which possession of the property was delivered to the purchaser, or
(b) if the certificate-debtor has made appearance in the certificate proceeding, or has applied to the Certificate Officer under section 22 or section 23 to set
aside the sale.
37. General bar to jurisdiction of Civil Courts, save where fraud alleged.—Except as otherwise expressly provided in this Act, every question arising between the certificate-holder and the certificate-debtor, or their representatives, relating to the making, execution, discharge or satisfaction of a certificate duly filed under this Act, or relating to the confirmation or setting aside by an order under this Act of a sale held in execution of such certificate, shall be determined, not by suit, but by order of the Certificate Officer before whom such question arises, or of such other Certificate Officer as he may determine:
Provided that a suit may be brought in a Civil Court in respect of any such question upon the ground of fraud.
