Section 109(1) in West Bengal Value Added Tax Act, 2003
(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.
