124. Bar to jurisdiction of civil and criminal courts in matter of taxation.
(1)No objection shall be taken to a valuation or assessment nor shall the liability of a person to be assessed or taxed be questioned in any other manner or by any other authority than is provided in this-Act.(2)The order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final:Provided that it shall be lawful for the appellate authority, upon application or on its own motion, to review any order passed by it in appeal by a further order passed within three months from the date of the original order.
