section 79
Bar on certain proceedings
The Delhi Value Added Tax, 200479 Bar on appeal or objection against certain orders |Rule: Nil Form: Nil No objection or appeal shall lie against — (a) adecision of the Commissioner to make an assessment of tax or penalty; (b) anotice requiring a person to furnish a return; 'I(c) a notice issued under section 58, section 59 and direction under section 58A of this Act;] (d) adecision of the Commissioner to notify any matter; (e) a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Act; (f) adecision relating to the seizure or retention of books of account, registers and other documents; (g) adecision sanctioning a prosecution under this Act; (h) an interim decision made in the course of any proceedings; ' Substituted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. 80 (i) adecision of the Commissioner touching on the internal administration of the Value Added Tax authorities; a ed OR] *I(j)]_ an assessment issued by the Commissioner to give effect to an order of the “Appellate Tribunal or a court; or] *[(k) a notice served on the person under sub-section (10) of section 84.] (in this Act referred to as “non-appealable orders’). Save as provided in “[clause (j)] of sub-section (1) of this section, nothing in sub-section (1) of this section shall prevent the person from objecting to the amount or the obligation to pay any amount assessed by the Commissioner under section 74 of this Act.
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