Section 85 in The Maharashtra Value Added Tax Act, 2002
85. Bar to certain proceedings.
(1)Save as is provided by section 27, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided by section 26, [* * *] [These words deleted by Maharashtra Act No. 14 of 2005, Section 46(1), (w.e.f. 1-4-2005).], no appeal shall lie against any such order.-(2)No appeal shall lie against, -(a)any notice issued under this Act, rules or notifications, or(b)any summons issued under sub-section (1) of section 14, or [a defect notice issued under section 20] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 46(2)(a).] or[(b-1) an assessment order passed under sub-section (1) of section 23, or] [Clause (b-1) was inserted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 46(2)(b).][(b-2) an order levying penalty under sub-section (8) of section 29, or;] [Clause (b-2) was inserted by the Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009, Section 9 (w.e.f. 1-7-2009).][(b-3) an order passed under sub-section (2) or (4) of section 30 regarding the interest payable by the dealer under any provision of this Act, or [Clause (b-3) and (b-4) was inserted by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, Section 17(1), (w.e.f. 1-5-2010).](b-4) an intimation issued under sub-section (7) of section 63, or;](c)any order issued on an application for instalment, or(d)[ any order or notice issued under sub-section (1) or (2) of section 34, or] [Clause (d) was Inserted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 46(2)(c).][(d-1) the order passed under sub-sections (1) and (2) of section 35, or.] [Clause (d-1) was inserted by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, Section 17(2), (w.e.f. 1-5-2010).](e)an order pertaining to the seizure or retention of books of accounts, registers and other documents, or(f)[* * *] [Clause (f) was deleted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 46(2)(d).](g)any order or assignment under section 59, or(h)[* * *] [Clause (h) was deleted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 46(2)(e).](i)an interim order issued in the course of any proceeding not being an order issued under sub-section (6) of [section 26, or] [Substituted 'section 26' by Maharashtra Act No. 26 of 2018, dated 31.3.2018.].(j)[ any order, published by the Commissioner, by virtue of the powers conferred on him by notification issued under section 26-B.] [Added by Maharashtra Act No. 26 of 2018, dated 31.3.2018.]
