Section 109(2) in West Bengal Value Added Tax Act, 2003
(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.
