Section 138: Bar to jurisdiction of civil and criminal court in matters of taxation

Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActState Act of Uttar Pradesh · Act 33 of 1961

138. (1) No objection shall be taken to a valuation or assessment nor shall the liability of a person to be assessed on taxed be questioned in any other manner or by any other authority than is provided by or under this Act.

(2) The order of the appellate authority confirming, setting aside or modifying an order in respect of calculation or assessment or liability to assessment or taxation shall be final :

Provided that it shall be lawful for the appellate authority, upon application or on his own motion, to review any order passed by him in appeal by further order passed within three months from the date of his original order.

Where this provision sits

Act	Uttar Pradesh Kshettra Panchayat and Zila Panchayat Act
Section	138
Marginal note	Bar to jurisdiction of civil and criminal court in matters of taxation
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source

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