Bar to suits in certain cases

Save as expressly provided in this Act, no suit shall be entertained in any Court to vary, modify or set aside, either directly or indirectly, any decision, order or decree of any Deputy Commissioner or Revenue Officer in any suit, application or proceeding under Section 20, Section 32, Section 35, Section 42, Section 46, sub-section (4), Section 49, Section 50, Section 54, Section 61, Section 63, Section 65, Section 73 Section 74-A, Section 75, Section 85, Section 86, Section 87, Section 89, or Section 91 (Proviso), or under Chapter XII, XIV, XV, XVI, or XVIII, except on the ground of fraud or want of jurisdiction and every such decision, order or decree shall have the force and effect of a decree of a Civil Court in a suit between the parties and, subject to the provisions of this Act relating to appeal, shall be final.