(1) The order of assessment made under this Act shall be conclusive evidence in any prosecution or other proceedings.
(2) The validity of the assessment of any tax, or of the levy of any fee or other amount, made under this Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied shall not be questioned in any criminal court in any prosecution or other proceeding, whether under this Act or otherwise.
75. Bar of certain proceedings.==(1) No suit, prosecution or other proceedings shall lie against any officer or servant of the Government for any act done or purporting to be done under this Act, without the previous sanction of the Government.
(2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.
_____________________ 1 Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008 *. The words “input tax credit” were substituted in sub-section (9) of Section 71 as per Gazette No 217 dated 14.10.2015.