35. (1) No certificate duly filed under this Act shall be cancelled by a Civil Court, except on one of the following grounds, namely:–(a) that the amount stated in the certificate was actually paid or discharged before the signing of the certificate;(b) that no part of the amount stated in the certificate was due by the certificate-debtor to the certificate-holder; or(c) that, in the case of fines imposed, or costs, charges, expenses, damages, duties or fees adjudged, by a Collector or a public officer under any law or any rule having the force of law, the proceedings of such Collector or public officer were not in substantial conformity with the provisions of such law or rule, and that in consequence the certificate-debtor suffered substantial injury from some error, defect or irregularity in such proceedings.(2) No certificate duly filed under this Act shall be modified by a Civil Court, except on one of the following grounds, namely:–(i) that a portion of the alleged debt was not due; or(ii) that the certificate-debtor has not received credit for any portion which he has paid.