Explanation: The burden of proof in criminal prosecutions is unaffected by this rule.

Non-appealable orders

1. (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. (2) Except as provided in paragraph (K), nothing in sub-section
3. (1) shall prevent the person objecting to the amount or the obligation to pay any amount assessed by the Commissioner.