Recovery of arrears of entertainments duty, etc

2[10. Any arrear of entertainments duty or advertisement tax or any penalty levied under this Act [or any sum payable on composition of offence under section 5-A]3 shall be recoverable as an arrear of land revenue.]

10-A. Protection of persons acting in good faith and limitation of suit and prosecution [10-A.

1. (1) No suit, prosecution or other proceedings 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. (2) No officer or servant of the State Government shall be liable in respect of any such act in a civil or criminal proceeding if the act was done in good faith in the course of the execution of duties imposed on him, or the discharge of function entrusted to him, by or under this Act.
3. (3) No suit shall be instituted against the State Government and no prosecution or suit shall be instituted against servant of the State Government in respect of any thing done or intended to be done under this Act unless the suit or prosecution has been instituted within three months from the date of the act complained of : Provided that in computing the period of limitation under this sub-section, the time taken for obtaining sanction under sub-section
4. (1) shall be excluded.]4