A notice of restraint of property is an Appealable decision

“From the foregoing, I find that a notice of restraint of property falls under “any other decision under the tax laws” under section 12 of the TATA. Therefore, a notice of restraint of property is an appealable decision. Accordingly, I find that the Tribunal erred by finding that it did not have jurisdiction because the appellant’s appeal was not based on an appealable decision”