(7)If any question arises as to what constitutes a gross neglect or a serious irregularity under this section, the opinion of the State Government as recorded in writing in the order, under this section shall be final and conclusive and the same shall not be questioned in any court of law.[431A. Special provision in the case of prohibitory order from court. - Where, by reason of any order of a competent court, the Board of Councilors is unable to exercise the powers, or perform the duties, or discharge the functions, conferred or imposed on it by or under any provision of this Act or the rules or the regulations made thereunder, the State Government may appoint any authority, or any person or persons, to exercise the powers. or perform the duties, or discharge the functions, as the case may be, during the period of such inability, in such manner, and on such conditions, as the State Government may, by order, direct.] [Inserted by the West Bengal Act 22 of 2000, w.e.f. 1.9.2000.]