Taxation not to be questioned except under this Act

Taxation not to be questioned except under this Act.-

1. (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 as provided in this Act.
2. (2) The Government may make rules under this Act regulating the refund of taxes and such rules may impose limitations on such refunds.
3. (3) No refund of any tax shall be claimed by any person otherwise than in accordance with the provisions of this Act and the rules and the byelaws made there under.