Exclusion of other proceedings or disputes as to tax liability
100 Exclusion of other proceedings or disputes as to tax liability
The validity or correctness of an assessment or any other decision in respect of which rights of objection and appeal are conferred under this
Part is not open to challenge in any proceedings other than proceedings by way of objection or appeal under this Part.
If an amount has been paid to the Commissioner as tax—
no proceedings may be brought for the recovery of the amount, or a
part of the amount, unless the amount or part has been found to have been overpaid as a result of an assessment, or a decision on an application for a refund, made by the Commissioner, or by the Minister or the Supreme Court on an objection or appeal under this Part; and
no question may be raised as to liability to pay the amount, or a
part of the amount, as tax except through an application to the Commissioner for an assessment or a refund, or in proceedings by way of objection or appeal under this Part.
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