section 26
Bar of jurisdiction
The Jharkhand Entertainment Tax Act, 2012(1) No civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which the prescribed authority is empowered to decide under this Act. (2) No suit or other legal proceeding shall lie against any officer or servant of the State Government for anything which is in good faith done or intended to be done under this Act. (1) The Commissioner may on his own motion or upon information received call for and examine the record of any proceeding under this Act. (2) The Commissioner may after due examination and after giving the person concerned an opportunity of being heard, pass such order as he deems fit in accordance with the provisions of this Act. (1) No prosecution shall lie against any officer or servant of 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 Government shall be liable in respect of any such act in any civil or criminal proceeding 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.
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