Section 49 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) View Chapter 9

Courts not to set aside or modify assessments except as provided in this Act.

No suit or other proceeding shall except as expressly provided in this Act, be instituted in any court to set aside or modify any assessment made under this Act or any proceedings under this Act for the recovery of any tax or other amount due under this Act or to stay any such proceedings or recovery.