Bar of certain proceedings

Tax196821 sections

Statutory text

(1) No prosecution shall lie against any officer or servant of the State Government, for any act done or purporting to be done under this Act without the previous sanction of the State Government.
(2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceedings if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.
(3) No suit shall be instituted against the State Government and no suit, prosecution, or other proceedings shall be instituted against any officer or servant of the State Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceedings is instituted within six months from the date of the act complained of.

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