s 8 Limitation of certain actions in respect of revenue matters
8. An action —(a) to set aside a sale in pursuance of the order of a collector or other officer of revenue; (b) to set aside a sale for arrears of Government revenue or for any demand recoverable as such arrears; (c) to set aside any attachment, lease or transfer of immovable property by the revenue authorities for arrears of Government revenue; (d) against the Government to recover money paid under protest in satisfaction of a claim made by the revenue authorities on account of arrears of revenue or on account of demands recoverable as such arrears, shall not be brought after the expiration of one year from the date on which the sale was confirmed or would otherwise have become final or conclusive had no such action been brought or when the attachment ceased or when the lease, transfer or payment was made, as the case may be.