State Act

15

Section 15. Bar of certain proceedings.

The Gujarat Motor Spirit Cess Act, 2001

Act no. 13 of 20012001In forceGujarat (State Act)

15. Save as provided by section 19, no assessment made and no order passed under this Act or the rules made thereunder by the Collector or any person appointed under section 10 to assist him, shall be called in question in any civil court, and save as provided by sections 16 and 17. no appeal or application for revision shall lie against any such assessment or the order.