TheArunachal Pradesh Extraordinary Gazette, October 1, 2019 Provided that the Government shall not pass an order under this section prejudicial to any person without giving such person a reasonable opportunity of being heard.

Taxation not to be questioned except under this Act : ( 1) No objection shall be taken

to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be questioned in any other manner or by any other authority than is provided in this Act.

1. (2) No refund of any tax shall be claimable by any person otherwise than in accordance with the provisions of this Act, and the rules made thereunder.