40.(1) Except as otherwise expressly provided in the Act and these rules, every question arising between the authority concerned and the defaulter or their representatives relating to the execution, discharge or satisfaction of a certificate, or relating to the confirmation or setting aside of a sale held in execution of such certificate, shall be resolved by the order of the Tax Recovery Officer before whom such question arises.

(2) A suit may be brought in a Civil Court in respect of any such question upon the ground of fraud.