section 85
Bar to certain Proceedings.
The Goa Value Added Tax Act, 2005Tax2005104 sections11 chapters
Chapter XII Chapter XII
Statutory text
- (1) No order passed or proceedings taken under
this Act or rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided by section 38, no appeal shall lie against any such order.
- (2) No appeal shall lie against—
- (i) any notice issued under this Act, rules or notifications; or
- (ii) any order issued on an application for installment; or
- (iii) an order pertaining to the seizure or retention of books of accounts, registers and other documents; or
- (iv) an order sanctioning prosecution under this Act.
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