Limitation Act 1953 · Updated to 1 Sep 2019 · Part II
8. Limitation of certain actions in respect of revenue matters
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to set aside a sale in pursuance of the order of a Collector or other officer of revenue;
to set aside a sale for arrears of Government, or State revenue or for any demand recoverable as such arrears;
to set aside any attachment, lease or transfer of immovable property by the revenue authorities for arrears of Government, or State revenue;
against the Government or the Government of any State 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 is confirmed or would otherwise have become final or conclusive had no such action been brought or when the attachment ceased or transfer or payment was made, as the case may be.
Limitation 15
ACTIONS TO RECOVER LAND AND RENT
land
“land” includes things attached to the earth or permanently fastened to anything attached to the earth, rent charges and any legal or equitable estate or interest in land including an interest in the proceeds of sale of land held upon trust for sale but save as aforesaid does not include any right of way, easement, servitude, profit over or in respect of land, or right in the nature of an easement, servitude or profit over or in respect of land, or any other incorporeal hereditament;