criminal prosecution.

1. (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,

1. (2) Save as provided in clause (I) of sub-section (&nothing 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 asd by the Commissioner.