79. Bar on appeal or objection against certain orders.
(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").(2)Save as provided in [clause (j)] [Substituted for 'clause (k)' by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] of sub-section (1) of this section, nothing in sub-section (1) shall prevent the person from objecting to the amount or the obligation to pay any amount assessed by the Commissioner under section 74 of this Act.
