129. Bar to the lodgement of suits in the Court.—

No proceeding other than the proceeding or judicial proceeding under this Act or any rule made there under shall  lie to any court against an order passed or decision made or action taken (tax determination, tax imposition, imposition of monetary penalty, imposition of interest, any audit, enquiry or or investigation or other similar matters for amendment or cancellation of tax recovery) by the Board or by a Commissioner.