|
Bar of certain proceedings.
54. (1) No assessment made and no order passed under this Act or the rules made thereunder, by an appellate authority or a taxing authority shall be called in question in any civil court and, save as is provided in sections 33, 34, 35, 36, sub-section (5) of section 52 and sub-section (5) of section 56, no appeal or application shall lie against any such assessment or order.
(2) No injunction shall be granted by any court other than the High Court of any State or the Supreme Court of India in respect of any assessment made or any proceedings initiated, or in respect of any action taken, or to be taken, in pursuance of any provisions of this Act or the rules made thereunder. |