Section 50: Assessment, etc., not to be questioned in prosecution

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

( 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.

Where this provision sits

Act	The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section	50
Marginal note	Assessment, etc., not to be questioned in prosecution
Jurisdiction	State of Kerala
Status	In force as published by the source

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