Tax to be paid in lump sum

Notwithstanding anything contained in sections 20, 21, and 22, the state government may, by notification, permit any class of dealers to pay tax in lump sum in lieu of the tax payable under this Act, subject to such conditions and restrictions as may be prescribed. Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the prescribed authority is of the opinion that the grant of the refund is likely to adversely affect the revenue, the prescribed authority may withhold the refund till such time as it deems fit. Save as is provided in section 20, 2 I, 22 and 25, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided in the said section, no appeal shall lie against any such order. Save as is provided in section 20, 21, 22 and 25, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided in the said section, no appeal shall lie against any such order.