Bar to jurisdiction of civil and criminal court in matters of taxation

Bar to jurisdiction of civil and criminal court in matters of taxation (1) No objection shall be taken for any valuation or assessment from such other manner or by such authority, which is not provided by or under this Act or for the assessment or imposition of the tax on any person. (2) The order of the appellate authority confirming, setting aside or modifying an order in respect of calculation or assessment or liability to assessment or taxation shall be final; Provided that it shall be lawful for the appellate authority, upon application or on his own motion, to review any order passed by him in appeal by further order passed within three months from the date of his original order.