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Section 85: Bar to certain proceedings.

The Maharashtra Value Added Tax Act, 2002.State Act of Maharashtra · Act 9 of 2005

(1) Save as is provided by section 27, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided by section 26, * * * no appeal shall lie against any such order.

(2) No appeal shall lie against,-

(a) any notice issued under this Act, rules or notification, or (b) any summons issued under sub-section (1) of section 14, or 1[a defect notice issued under section 20], or

[(b-1) an assessment order passed under sub-section (1) of section 23, or] [(b-2) an order levying penalty under sub-section (8) of section 29, or] [(b-3) an order passed under sub-sections (2) or (4) of section 30 regarding the interest payable by the dealer under any provision of this Act, or (b-4) an intimation issued under sub-section (7) of section 63, or] (c) any order issued on an application for instalment, or

[(d) any order or notice issued under sub-section (1) or (2) of section 34, or] [(d-1) the order passed under sub-sections (1) and (2) of section 35, or] (e) an order pertaining to the seizure or retention of books of accounts, registers and other documents, or [* * * * *] (g) any order or assignment under section 59, or [* * * * *] (i) an interim order issued in the course of any proceeding not being an order issued under subsection (6) [section 26, or].

[(j) any order, published by the Commissioner, by virtue of the powers conferred on him by notification issued under section 26B.]

Where this provision sits

ActThe Maharashtra Value Added Tax Act, 2002.
Section85
Marginal noteBar to certain proceedings.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 14 of 2005. The words "but subject to sub-section (2)" were deleted by Mah. 14 of 2005, s. 47(1). 2. These words and figures were substituted for the words, brackets and figure "any intimation issued under sub-section (1) of section 12" by Mah. 14 of 2005, s. 47(2)(a). 3. Clause (b-1) was inserted by Mah. 14 of 2005, s. 47(2)(b). 4. Clause (b-2) was inserted by Mah. 17 of 2009, s. 9. 5. Clause (b-3) and (b-4…

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