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Section 88 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 88. No appeal or revision in certain cases

Notwithstanding anything contained in sections 84, 85 and 86, no appeal or revision shall lie against –

(a) a notice or summons issued under this Act for the purpose of assessment or for any other purpose including for recording statements; or

(b) a direction to maintain certain accounts or furnish certain information, statement, statistics or return; or

(c) an order for impounding, seizure or retention of accounts, re-registers or documents; or

(d) an interim order other than an order of provisional assessment, passed in assessment or other proceeding subject however it will be open to the party aggrieved to challenge such interim order in any appeal or revision preferred against the final order; or

(e) any guidelines formulated, instructions issued, directions given or orders passed by the Commissioner under section 93 of the Act.

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Rajasthan Sales Tax Act,1994

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