Amendment status not verified — confirm the current text below against the official source.
(1) No objection shall be taken to any valuation or assessment, nor Taxation not to be shall the liability of any person to be assessed or taxed be questioned in any other questioned except b h hori h . h id d i h' under thls Act. manner or y any ot er aut onty ot erwise t an as provi e III t IS Act. (2) No refund of any tax shall be claimable by any person otherwise than in accordance with the provisions of this Act and the rules made thereunder.