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

What is the Bar on appeal or objection against certain orders Section 79 of DVAT Act 2004


Section 79 : Bar on appeal or objection against certain orders - 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;

(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;

(j) an assessment issued by the Commissioner to give effect to an order of the Appellate Tribunal or a court; or

(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 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.



Section 61 : Power to stop, search and detain goods vehicles

Section 62 : Custody and release of records

Section 63 : Custody, return and disposal of goods, goods vehicle and security

Section 64 : Detention of goods pending disclosure

Section 65 : Obligation to provide reasonable assistance

Section 66 : Value Added Tax Authorities

Section 67 : Powers and responsibilities of the Commissioner

Section 68 : Delegation of Commissioner's powers

Section 69 : Change of an incumbent of an office

Section 70 : Power of Commissioner to make notifications

Section 71 : Persons to be public servants

Section 72 : Immunity from civil suit

Section 73 : Appellate Tribunal

Section 74 : Objections

Section 74A : Revision

Section 74B : Rectification of mistakes and Review

Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc

Section 76 : Appeals to Appellate Tribunal

Section 77 : Extension of period of limitation in certain cases

Section 78 : Burden of proof

Section 79 : Bar on appeal or objection against certain orders

Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds

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