Section 12 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
12. [Finality of assessment and penalty [and interest] [This marginal note was substituted by Maharashtra 49 of 1974, Section 6(b).] and recovery of unpaid tax and penalty] [and interest] [The words 'and interest' were substituted by Maharashtra 34 of 1976, Section 7(c).]
. - (1) An assessment made in accordance with the provision of section 7 [and penalty imposed under section 7A] [This portion was inserted by Maharashtra 49 of 1974, Section 6(a).] [or any interest charged under section 7B,] [These words were inserted by Maharashtra 34 of 1976, Section 7(a).] shall, subject to sections 8 and 9, be final, and shall not be called in question in any civil court.(2)Any tax or penalty [or interest] [These words were inserted by Maharashtra 34 of 1976, Section 7(b).] recoverable under this Act and remaining unpaid may be recovered as an arrear of land revenue.
