Non-appealable orders

**78. Non-appealable orders**

No appeal and no application for revision shall lie against —

1. (1) any notice issued under this Act or the rules made thereunder;
2. (2) an order pertaining to the seizure or retention of account books, registers and other documents;
3. (3) an order sanctioning prosecution under this Act;
4. (4) an order passed under sub-section (8) of section 31 and section 96;
5. (5) any orders, instructions or directions issued under sub-section (10) of section 31;
6. (6) any directions given under the third proviso to sub-section (9) of section 44;
7. (7) any order passed under section 49;
8. (8) any directions issued under section 52;
9. (9) orders under sub-clause (ii) of clause (b) of sub-section (2) and sub-section (5) of section 53;
10. (10) any order passed under sub-section (2) of section 64;
11. (11) an order directing a class of dealers to maintain books of accounts under sub-section (2) of section 70;
12. (12) an order passed under clause (b) of sub-section (1) of section 79;
13. (13) any interlocutory order not being an order passed under the proviso to sub-section (5) of section 77 passed in the course of any proceedings under this Act;
14. (14) an order passed by the Settlement Commission under section 80.