Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Section 74. Non appealable orders

No appeal or 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 of the Commissioner under sub-section (1) of section 17;

(c) an order pertaining to the seizure or retention of books of account, register and other documents; or

(d) an order sanctioning prosecution under this Act.

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