Non-appealable orders: appeals barred for transfers, seizure of records, prosecution sanctions, and specified statutory orders. The provision bars appeals against specified categories of State tax officer decisions: transfer of proceedings directed by the Commissioner or other empowered authority; seizure or retention of books, registers or other documents; sanctioning prosecution under the Act; and orders under a specified statutory provision, operating notwithstanding any contrary provision in the Act.
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: appeals barred for transfers, seizure of records, prosecution sanctions, and specified statutory orders.
The provision bars appeals against specified categories of State tax officer decisions: transfer of proceedings directed by the Commissioner or other empowered authority; seizure or retention of books, registers or other documents; sanctioning prosecution under the Act; and orders under a specified statutory provision, operating notwithstanding any contrary provision in the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.