Amendment status not verified — confirm the current text below against the official source.
Non-appealable orders (1) No objection or appeal shall lie against - (a) a decision of the Commissioner to make an assessment of tax or penalty; (b) a notice requiring a person to furnish a return; (c) a notice issued under section 59 of this Act; (d) a decision of the Commissioner to notify any matter; (e) a notice asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; (f) a decision relating the seizure or retention of books of accounts, register and other documents; (g) a decision sanctioning a prosecution under this Act; (h) an interim decision made in the course of any proceedings; (i) a decision of the Commissioner touching on the internal administration of the Goods Tax authorities; (j) a determination or ruling of the Commissioner under section 85 or section 86; or (k) an assessment issued by the Commissioner to give effect to an order of The Appellate Tribunal or a court. (2) Except as provided in paragraph (k), nothing in sub-section (1) shall prevent the person objecting to the amount or the obligation to pay any amount assessed by the Commissioner.