Amendment status not verified — confirm the current text below against the official source.
Assessment, etc., not to be questioned in prosecution.-( I) Any order of assessment made under this Act shall be conclusive evidence m any prosecution or other proceeding. (2) The validity of the assessment of any tax, or of the levy of any fee or other amount, made under th1s Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied, shall not be questioned many CIJminal court m any prosecution or other proceedmg, whether under this Act or otherwise.