Section 79 - Bar on appeal or objection against certain orders - Delhi Value Added Tax Act, 2004

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; 1 [ (c) a notice issued under section 58, section 59 and direction under section 58A of this Act; (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 ; 2 [***] 3 [***] 4 [ (j) ] an assessment issued by the Commissioner to give effect to an order of the 5 [ Appellate Tribunal or a court; or. ] 6 [ (k) a notice served on the person under sub-section (10) of Section 84. ] (in this Act referred to as "non-appealable orders"). (2) Save as provided in 7 [ clause (j)] of sub-section (1) of this section, nothing in sub-section (1) of this section 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. ------------------------------ Notes:- 1. Substituted vide DVAT (Amendment) Act, 2005; Notification No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.04.2005. 2. Omitted vide DVAT (Second Amendment) Act, 2005; Notification No. F.14(29)/LA-2005/333, dated 16.11.2005 , w.e.f. 16.11.2005. before it was read as:- or Earlier Inserted vide DAVT (Amendment) Act, 2005; Notification No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.04.2005. 3. Omitted vide clause (j) DVAT (Second Amendment) Act, 2005; Notification No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.04.2005. 4. Re-lettered from (k) to (j) vide DVAT (Amendment) Act, 2005; No. Notification No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.04.2005. 5. Substituted vide DVAT (Second Amendment) Act, 2005; Notification No. F.14(29)/LA-2005/333, dated 16.11.2005 , w.e.f. 16.11.2005. beofe it was read as:- Appellate Tribunal or a court 6. Inserted vide DVAT (Second Amendment) Act, 2005; Notification No. F.14(29)/LA-2005/333, dated 16.11.2005 , w.e.f. 16.11.2005. 7. Substituted vide DVAT (Amendment) Act, 2005; Notification No. F.14(6)/LA-2005/112, dated 28.03.2005, w.e.f. 01.04.2005. before it was read as:- clause (k)