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The Gujarat Value Added Tax Act, 2003
CHAPTER IX : APPEAL, REVISION, REFERENCE AND RECTIFICATION

74. Non appealable orders.

No appeal or no application for revision shall lie against,-

    (a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or

    (b) an order of the Commissioner under sub-section (1) of section 17;

    (c) an order pertaining to the seizure or retention of books of account, register and other documents; or

    (d) an order sanctioning prosecution under this Act.