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State of Gujarat - Section

Section 74 in The Gujarat Value Added Tax Act, 2003

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;] [This clause (d) was substituted for clauses (d) and (e) by Gujarat Act No.6 of 2006, Section 35.]
(e)[***]