General bar to jurisdiction of civil courts save where fraud alleged

General bar to jurisdiction of civil courts save where fraud alleged .- Except as other wise expressly provided in this Act, every question arising between the Collector or the authorised officer and the defaulter or his representative or any other person claiming any right through the defaulter, relating to the execution, discharge or satisfaction of a written demand issued under this Act or relating to the confirmation or setting aside by an order under this Act of a sale held in execution of such demand, shall be determined not by suit, but by order of-

• • the Board of Revenue, where the Collector is a party to the question ;
• • the Collector, in other cases : Provided that a suit may be brought in a civil court in respect of any such question on the ground of fraud.