Section 12
Appeal
12. Appeal :
(1) No appeal shall lie against the decision of tax assessment made by the Commission pursuant to Sub-section (2) of Section 6 and Sections 7 and 8.
(2) In relation to any other decision except those set forth in Sub- section (1), only when the Supreme Court gives a leave to make an appeal o it upon considering any of the following question suffers direct legal error and the decision of the Commission may thus be reversed wholly or partly, appeal may be made to the Supreme Court against such a decision of the Commission:
(a) Question of exercise of jurisdiction,
(b) Question of interpretation of law,
(c) Question that evidence required to be examined has not been examined and that evidence required not to be examined has been examined,
(d) Question that violation of laws relating to procedures required to be observed mandatorily has been made
(1) No appeal shall lie against the decision of tax assessment made by the Commission pursuant to Sub-section (2) of Section 6 and Sections 7 and 8.
(2) In relation to any other decision except those set forth in Sub- section (1), only when the Supreme Court gives a leave to make an appeal o it upon considering any of the following question suffers direct legal error and the decision of the Commission may thus be reversed wholly or partly, appeal may be made to the Supreme Court against such a decision of the Commission:
(a) Question of exercise of jurisdiction,
(b) Question of interpretation of law,
(c) Question that evidence required to be examined has not been examined and that evidence required not to be examined has been examined,
(d) Question that violation of laws relating to procedures required to be observed mandatorily has been made