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

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.