60 Orders against which no appeal or revision shall lie


No appeal and no application for revision shall lie against-

(a) an order or notice initiating an inquiry for assessment or reassessment;

(b) any order or action under section 45, sub-sections (1), (2) or (7) of section 48, sub-section (4) of section 50 or an

order of seizure of goods; and

(c) any direction issued by the Commissioner in exercise of powers as may be prescribed.