Non-appealable orders bar appeals against administrative actions including transfers, seizure of records, prosecution sanctions, and certain statutory orders. Section 121 provides that no appeal lies against specified categories of State tax officer actions: orders directing transfer of proceedings between officers; orders for seizure or retention of books, registers or other documents; orders sanctioning prosecution under the Act; and orders of the type identified elsewhere in the Act. The provision operates notwithstanding other appeal provisions to exclude appellate review of these specified decisions and orders.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-appealable orders bar appeals against administrative actions including transfers, seizure of records, prosecution sanctions, and certain statutory orders.
Section 121 provides that no appeal lies against specified categories of State tax officer actions: orders directing transfer of proceedings between officers; orders for seizure or retention of books, registers or other documents; orders sanctioning prosecution under the Act; and orders of the type identified elsewhere in the Act. The provision operates notwithstanding other appeal provisions to exclude appellate review of these specified decisions and orders.
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