State Act

The Andaman and Nicobar Islands Land Revenue and Reforms Regulation 1966

125. (1) If proceedings are taken under this Chapter against any person for the recovery of an arrear of land revenue he may, at any time before his interest in the property is knocked down at a sale, pay the amount claimed and may, at the same time, deliver a protest signed by himself or his authorized agent to the revenue officer taking such proceedings, and thereupon such proceedings shall be stayed. (2) Any person complying with the provisions of sub-section (1) may, notwithstanding anything contained in section 120, object to the sub-divisional Officer that nothing was due or that the amount were taken and the Sub-Divisional Officer shall decide the objection so raised. (3) Where the Sub-Divisional Officer decides that the amount due was less than the amount for the recovery of which proceedings were taken he shall as early as practicable refund the excess amount to such person. (4) No appeal shall lie against the order of the Sub-Divisional Officer passed under sub-section (2), but the person aggrieved by such order may institute a civil suit for the recovery of the sum paid under protest.