Amendment status not verified — confirm the current text below against the official source.
(1) Save as provided in section 87, no assessment made and no order passed under this Act or the rules made thereunder by the Commissioner, the Special Commissioner, an Additional Commissioner, or any person appointed under sub-section ( I ) of section 3 to assist the Commissioner, and no order passed by the Appellate and Revisional 538 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Chapter XL—Miscellaneous.—Sections 101-104.) Board under this Act or the rules made thereunder shall he called into question in any civil court, and save as provided in section 79, section 80, section 81 or section 82, no appeal or application for revision or review shall lie against such assessment or order. (2) Save as provided in section 84, no order passed by the Tax Recovery Officer under this Act or the rules in Schedule VI and no order passed upon an appeal from, or review or revision of, any order of the Tax Recovery Officer in accordance with the provisions of this Act and the rules in Schedule VI shall be called into question in any civil court, and, save as provided in section 84, no appeal, review or revision shall lie against such order.