258. Bar to suits in certain cases - Save as expressly provided in this Act, no suit shall be entertained in any Court to vary, modify or set aside, either directly or indirectly, any [decision], order or decree of any Deputy Commissioner or Revenue Officer in any suit, [application] or proceeding under Section 20, Section 32, Section 35, Section 42, Section 46, sub-section (4), Section 49, Section 50, Section 54, Section 61, Section 63, Section 65, Section 73 [Section 74-A)], Section 75, Section 85, Section 86, Section 87, Section 89, [* * *] or Section 91 (Proviso), or under Chapter XII, XIV, XV, XVI, or XVIII, except on the ground of fraud or want of jurisdiction [and every such decision, order or decree shall have the force and effect of a decree of a Civil Court in a suit between the parties and, subject to the provisions of this Act relating to appeal, shall be final].
