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[Cites 0, Cited by 0] [Section 79] [Entire Act]

NCT Delhi - Subsection

Section 79(1) in The Delhi Value Added Tax Act, 2004

(1)No objection or appeal shall lie against-
(a)a decision of the Commissioner to make an assessment of tax or penalty;
(b)a notice requiring a person to furnish a return;
(c)[ a notice issued under section 58, section 59 and direction under section 58A of this Act;] [Substituted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]
(d)a decision of the Commissioner to notify any matter;
(e)a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Act;
(f)a decision relating to the seizure or retention of books of account, registers and other documents;
(g)a decision sanctioning a prosecution under this Act;
(h)an interim decision made in the course of any proceedings;
(i)a decision of the Commissioner touching on the internal administration of the Value Added Tax Authorities; [x x x] [Word 'or' omitted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
(j)[Omitted, by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]
(j)[] [Existing clause (k) relettered as clause (j), vide DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.] an assessment issued by the Commissioner to give effect to an order of the [Appellate Tribunal or a court; or] [Substituted for 'Appellate Tribunal or a court', vide DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
(k)[ a notice served on the person under sub-section (10) of section 84.] [Inserted, vide DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
(in this Act referred to as "non-appealable" orders").