Bar on civil court jurisdiction restricts challenges under this tax law, leaving remedy to the statute's specialised scheme. No civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this ... Summary
Bar on civil court jurisdiction restricts challenges under this tax law, leaving remedy to the statute's specialised scheme.
No civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act, save as provided in sections 117 and 118; the provision confines disputes to the Act's specialised remedial scheme and excludes ordinary civil forum access except for the specified exceptions.
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