Non-appealability of specific state tax orders precludes appellate review for measures like seizure, transfer, and prosecution. No appeal lies against specified categories of decisions or orders by a State tax officer: directives transferring proceedings between officers; orders directing transfer by the Commissioner or other authority; orders for seizure or retention of books of account, registers and other documents; orders sanctioning prosecution; and orders made under a particular statutory provision referenced in the Act, thereby excluding appellate review of these classes of administrative and enforcement actions.
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-appealability of specific state tax orders precludes appellate review for measures like seizure, transfer, and prosecution.
No appeal lies against specified categories of decisions or orders by a State tax officer: directives transferring proceedings between officers; orders directing transfer by the Commissioner or other authority; orders for seizure or retention of books of account, registers and other documents; orders sanctioning prosecution; and orders made under a particular statutory provision referenced in the Act, thereby excluding appellate review of these classes of administrative and enforcement actions.
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