Section 60 in The M.P. Vanijyik Kar Adhiniyam, 1994
60. Bar to certain proceedings.
- Save as provided in Section 70, no assessment order or the determination of liability to pay any tax or penalty or the recovery of any tax or penalty made under this Act or the rules made thereunder by the Commissioner or any person appointed under Section 3 to assist him be called into question in any Civil Court and save as provided in Sections 61 and 62, no appeal or application for revision shall lie against any such assessment or order.
