(1)No assessment made and no order passed, under this Act or the rules made there under, by the Tribunal or the Commissioner or any person appointed under sub-section (1) of section 3 to assist the Commissioner, shall be called in question in any civil court.(2)No injunction shall be granted by any court other than the High Court or any State or the Supreme Court of India in respect of any assessment made or any proceedings initiated, or in respect of any action taken, or to be taken, in pursuance of any provisions of this Act or the rules made there under.
