Suit to challenge liability to Payment

(1) Where a notice of demand has been served on the debtor or his authorised agent under section 4, he may, if he denies his liability to pay the dues, penalty, or costs or any part of any of them, and after depositing with the prescribed authority the aggregate amount specified in the notice of demand under protest in writing that he is not liable to pay the same, institute a suit for the refund of the dues or part thereof so deposited. (2) A suit referred to in sub-section (1) may be instituted in a civil court of competent jurisdiction at any time within six months from the date of deposit with the prescribed authority and subject to the result of such suit, the notice of demand shall be conclusive proof of the various dues, penalty and cost mentioned therein.