section 66
Assessment, etc., not to be questioned in prosecution
The Puducherry Value Added Tax Act, 2007Tax200782 sections10 chapters
Chapter VIII OFFENCES AND PENALTIES
Statutory text
- (1) The order of assessment made under this Act shall be conclusive evidence in any prosecution or other proceedings.
- (2) The validity of the assessment of any tax, or of the levy of any fee or other amount, made under this Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied shall not be questioned in any Criminal Court in any prosecution or other proceeding, whether under this Act or otherwise.
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