Section 44. Non-appealable orders.
No appeal and no application for revision shall lie against--
(a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or
(b) an order pertaining to the seizure or retention of books of accounts, register and other documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an interim order passed in the course of any proceedings under this Act.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
Cases citing this section
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