Section 206. Jurisdiction of civil court and revenue courts

206. (1) Notwithstanding anything contained in any law for the time being in force, but subject to the provisions of this Code, no civil court shall entertain any suit, application or proceeding to obtain a decision or order on any matter which the State Government, the Board, any revenue court or revenue officer is by or under this Code, empowered to determine, decide or dispose of. (2) Without prejudice to the generality of the provisions of subsection (1) and save as otherwise expressly provided by or under this Code— (a) no civil court shall exercise jurisdiction over any of the matters specified in the Second Schedule ; and (b) no court other than the revenue court or the revenue officer specified in 1[column 3] of the Third Schedule shall entertain any Suit application or proceeding specified in 2[column 2] thereof. (3) Notwithstanding anything contained in this Code, an objection that a court or officer mentioned in sub-section (2) (b) had no jurisdiction with respect to any suit, application or preceding, shall not be entertained by any appellate, Revisional or executing court, unless the objection was taken before the court or officer of the first instance, at the earliest opportunity, and in all cases where issues are settled at or before such settlement, and unless there has been a consequent failure of justice.