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State of Rajasthan - Section

Section 39 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999

39. Assessment, etc., not to be questioned in prosecution.

- The validity of the assessment of any tax or of the levy of any fee or other amount, made under this Act, or the liability of any person to pay any tax, fee 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.