The DELHI SALES TAX ACT, 1975

APPEALS, REFERENCE AND REVISION

Section 44: Non-appealable orders.

No appeal and 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 pertaining to the seizure or retention of books of accounts, register and other documents; or

(c) an order sanctioning prosecution under this Act; or

(d) an interim order passed in the course of any proceedings under this Act.