In force · As amended up to 2026-08
44. Non-appealable orders.— No appeal and 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 pertaining to the seizure or retention of books of accounts, register and other documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an interim order passed in the course of any proceedings under this Act.
Source: India Code