Bar to proceeding in Civil Court

(1) No assessment made and no order passed under this Act or the rules made thereunder by the Commissioner, or any officer appointed under sub section (3) of section 3, and no order passed by the Appellate Authority under this Act shall be called into question in any Civil Court and save as provided in section 74, section 75, section 76, or section 77, no appeal or application for revision or review shall lie against such assessment or order. (2) Save as provided in section 78, no order passed by Tax Recovery Inspector under this Act or the rules made thereunder and no order passed upon an appeal from, or review or revision of any order of the Tax Recovery Inspector in accordance with the provisions of this Act and the rules made thereunder shall be called in question in any Civil Court, and, save as provided in section 78, no appeal, review or revision shall lie against such order.