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164. (1) No objection shall be taken to a valuation or assessment nor shall the liability of a person to be assessed or taxed be questioned in any other manner or by any other authority than is provided in this Act. (2) The order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final : provided that it shall be lawful for the appellate for the appellate authority, 1[upon application made within three months from the date of its original order or on its own motion, to review an order passed by it in appeal by a further order ; provided further that no order shall be reviewed by the appellate authority on its own motion beyond three months from its date,]
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>164.</b> (1) No objection shall be taken to a valuation or assessment nor shall the liability of a person to be assessed or taxed be questioned in any other manner or by any other authority than is provided in this Act.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) The order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final : provided that it shall be lawful for the appellate for the appellate authority, <b><sup>1</sup></b>[upon application made within three months from the date of its original order or on its own motion, to review an order passed by it in appeal by a further order ; provided further that no order shall be reviewed by the appellate authority on its own motion beyond three months from its date,]<br>