Section 115:
Limitation of right to set-off, &c., in suit for arrears.
In a suit for the recovery of an arrear of
revenue not being revenue payable directly to Government, and in a suit brought by a lambardar to recover
the amount of any revenue payable to Government through him, the defendant shall not, except with the
permission of the Court,--
(a) Set-off against the plaintiff's demand any sum of money recoverable by him from the
plaintiff; or
(b) claim credit for any payment purporting to have been made on account when such payment was
made before the date on which the amount thereof became due.