Section 109 in West Bengal Value Added Tax Act, 2003
109. Bar to proceedings in civil court.
(1)Save as provided in section 92, no assessment made it and no order passed under this Act or the rules made thereunder by the Commissioner, the Special Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 6 to assist the Commissioner, and no order passed by the Appellate and Revisional Board under this Act or the rules made thereunder shall be called into question in any civil court, and save as provided in section 84, section 85, section 86 or section 87, no appeal or application for revision or review shall lie against such assessment or order.(2)Save as provided in section 89, no order passed by Tax Recovery Officer under this Act or the rules any Schedule F and no order passed upon an appeal or from review or revision of, any order of the Tax Recovery Officer in accordance with the provisions of this Act and the rules in Schedule F shall be called into question in any civil court, and, save as provided in section 89, no appeal, review or revision shall lie against such order.
