Section 127: Conclusiveness of assessment

127. Conclusiveness of assessment Except in proceedings on objection to an assessment under section 121 or on the hearing of representations under section 123— (a) no assessment, decision or determination relating to duties, levy and taxes under this Act shall be disputed in any Court or in any proceedings, either on the ground that the person affected is not liable to duty, levy or tax or the amount of duty, levy or tax due and payable is excessive or on any other ground; and (b) every assessment, decision or determination shall be final and conclusive. (S. 127 came into operation on 6 December 2007.) [S. 127 amended by s. 25 (zc) of Act 18 of 2016 w.e.f. 1 October 2016.]