(1) If proceedings are taken under this chapter against any person for the re cove y of any sum of money referred to in Section 256 or Sech.on 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 author|sea agent to the revenue officer taking such proceedings.
(2) When any amount is paid under protest 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 provision contained in sub-section (4), the person making s payment under protest in accordance with sub- section (1), shall have the right to Institute a suit forthe recovery of the whole ors 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 su it, 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 -n proceedings taken under this chapter for the recovery of sums of money referred to m Secs. 256 and 257.