section 40
No appeal or revision in certain cases
The Rajasthan Value Added Tax Act, 2025Tax202551 sections
Statutory text
No appeal or revision in certain cases.- Notwithstanding anything contained in section 37, 38 and 39, no appeal or revision shall lie against,-
- (a) notice or summons issued under this Act for the purpose of assessment or for any other purpose including for recording statements; or
- (b) a direction to maintain certain accounts or furnish certain information, statement, statistics or return; or
- (c) an order for impounding, seizure or retention of accounts, registers or documents; or
- (d) an interim order passed in assessment or other proceeding, subject however, it will be open to the party aggrieved to challenge such interim order in any appeal or revision preferred against the final order;
- (e) any guidelines formulated, instructions issued, directions given or orders passed by the Commissioner under sub-section (3), (6), (7),
- (8) and
- (9) of section 41.
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