Amendment status not verified — confirm the current text below against the official source.
(1) No appeal shall lie to any authority or the Appellate Tribunal under this Regulation against- (a) a decision of the Commissioner to make an assessment oftax or penalty; (b) a notice requiring a person to furnish a return; (c) a notice issued under section 58 or section 59; (d) a decision of the Commissioner to notify any matter under this Regulation; (e) a notice asking a dearer to show cause why he should not be prosecuted for an offence under this Regulation; @ a decision relating to the seizure or retention of books of account, registers and other documents; (g) a decisioii sanctioning a prosecution under this Regulation; (h) a decision of the Commissioner on the administration of the Value Added Tax authorities; (0 an assessment made by the Commissioner to give effect to an order of the AppellateTribunal or a court, (2) Save as provided in clause (I) of sub-section (¬hing in sub-section ( I ) shall prevent the person from filing an appeal under section 74 objecting to the amount or the obligation to pay any amount a s d by the Commissioner.