(i) all acts, proceedings or things done or taken by the
State Government or by any officer of the State
Government of by any authority in connection with
the levy, assessment including provisional
assessment, deemed assessment or summary
assessment, reassessment or collection of such tax,
interest, late fee or penalty shall, for all purposes, be
deemed to be and to have always been done or
taken in accordance with law;
(ii) no suit or other proceedings shall be maintained or
continued in any court against the State Government
or any person or other authority whatsoever for the
refund of any tax, interest, late fee or penalty so
paid;
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