Delhi Sales Tax Act, 1975 · Chapter VIII: Appeals, Reference and Revision
Section 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 (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 44
No Supreme Court judgment in our database cites this section yet.