164. Bar to jurisdiction of civil and criminal courts in matters of taxation.
(1)No objection shall be taken to a valuation or assessment, nor shall the liability of a person to be assessed or taxed by questioned in any other manner or by any other authority than is provided in this Act.(2)The order of the Appellate Authority confirming, setting aside or modifying air order in respect of valuation or assessment or liability to assessment or taxation shall be final; provided that it shall be lawful for the Appellate Authority, [upon application made within three months from the date of its original order on its own motion, to review an order passed by it in appeal by a further order; provided further that no order shall be reviewed by the Appellate Authority on its own motion beyond three months from its date] [Substituted by U.P. Act No. 26 of 1964.].Formal defects in assessment and demands
