(1) Claims to exemptions under section 150 shall be determined by the Deputy Commissioner, after a summary inquiry and his decision subject to decision in a civil suit shall be final.
(2) Any suit instituted in a Civil Court to set aside any order passed by the Deputy Commissioner under sub-section (1) in respect of any land situate within the site of a village or the limits of a town or city shall be dismissed, (although limitation has not been set up as defence) if it has not been instituted within one year from the date of the order.