(1)No objection shall be taken to any assessment or valuation 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 assessment or valuation or liability to assessment or taxation, shall [contain the grounds and] [Inserted vide Orissa Act No. 20 of 1968.] be final and binding:Provided that it shall be lawful for the appellate authority, upon application or his own motion to review any order passed by him in appeal by a further order passed within three months from the date of his original orders.
