Amendment status not verified — confirm the current text below against the official source.
Appealz—Any person aggrieved by an order relating to the assessment, imposition or recovery of tax, may within a period of thirty days from the date of such order prefer an appeal to the appellate authority referred to in :Section 2(a). Every order in appeal passed by the appellate authority under this section shall be final subject to the power of revision to be exericised by, the higher courts. ' , The "liability of person to pay the tax shall not be questioned or determined in any means: nor by any authority other than'is provided in this Act or in rules made thereunder and no prosecution, suit other prOceeding shall 11': against any ofliccf of the Government for anything in good faith done or intended to be done under this Act. 79 21.01111ng of offences —-w1'1m" any person is accused 61‘ a1: ofiexme finéei iectiOn 15, 11 511311 be 121111111 for 111111 to pay 10the prescribed oficer, by way of composiiion 1dr such offencea sum of‘ money het exceeding" a amount is may be p1e§c11bed tegether with the amohht ‘01'tax, 1? any, ihich may be due 110111 111111311611 composition shah have the Efl‘e‘c’f 15f2111 “acquittal , and 'no further proceeding shall be taken sgaih‘st such person 111 aspect of .é ofl’eiiee. ’ 1