Bar on appeal against certain orders

67.     No appeal or   revision shall lie against –

(a)  a notice issued under this Act calling upon a person for audit or assessment or for any other purposes including for recording statements; or

(b)  a notice issued under this Act asking to show cause as to why the penalty for an offence under this Act should not be levied; or

(c)  a notice providing an opportunity of being heard as required under this Act; or

(d)  any order pertaining to seizure or retention of accounts books; or

(e)  any order issued under section 74; or

(f)   any order issued under sub-section (1) of section 87; or

(g)  a direction to maintain certain accounts or furnish certain information, statements, statistics or return; or

(h) any guidelines formulated, instructions issued or directions given by the Commissioner for carrying out any purposes of this Act.

 

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