Amendment status not verified — confirm the current text below against the official source.
Taxation not to be questioned except under this Act. - (1) No objection shall be taken to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be questioned, in any other manner or by any other author- ity than is provided in this Act. (2) No refund of any tax shall be claimable by any person otherwise than in ac- cordance with the provisions of this Act and the rules thereunder. Section 150