State Act

32

Section 32. Assessment, etc., not to be questioned in prosecution.

THE KARNATAKA SALES TAX ACT, 1957

Act no. 25 of 19571957In forceKarnataka (State Act)

32. Assessment, etc., not to be questioned in prosecution.- 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.