Section 18A in Karnataka Tax on Luxuries Act, 1979
18A. [ Assessment, etc. not to be questioned in prosecution. [Substituted by Act 7 of 1997 w.e.f. 1.4.1997]
- The validity of the assessment of any tax or other amount made under this Act or the liability of any person to pay any tax or other amount so assessed or levied shall not be questioned in any criminal court in any prosecution or other proceedings whether under this Act or otherwise.]
