118. Suspension or remission of rent.-
(1) Where a landowner has obtained from or been granted by the Government any relief by way of suspension or remission, whether in whole or in part, of the land revenue payable in respect of his land, he shall be bound to give and the tenant concerned shall be entitled to receive from the landowner a corresponding or proportionate relief by way of suspension or remission of rent payable in respect of such land.
(2) The nature and extent of the relief which a landowner is bound to give and which the tenant is entitled to receive under sub-section (1) shall be determined in accordance with the rules made under this Act.
(3) No suit shall lie and no decree of a civil court shall be executed for the recovery by a landowner of any rent the payment of which has been remitted, or during the period for which the payment of such rent has been suspended, under this section.
(4) The period during which the payment of rent is suspended under this section shall be excluded in computing the period of limitation prescribed for any suit or proceeding for the recovery of such rent.
(5) If any landowner fails to suspended or remit the payment of rent as provided in sub-section (1), he shall be liable to refund to the tenant the amount recovered by him in contravention of the provisions of this section and shall also be liable to punishment as provided in this Act.