No civil court shall have jurisdiction to entertain any suit
or proceeding in respect of any matter which an assessing officer referred to in section 126 or an appellate
authority referred to in section 127 or the adjudicating officer appointed under this Act is empowered by
or under this Act to determine and no injunction shall be granted by any court or other authority in respect
of any action taken or to be taken in pursuance of any power conferred by or under this Act.
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