Action against any authority for vexatious order or wilful under-assessment, etc

Action against any authority for vexatious order or wilful under-assessment, etc.—

1. (1) Any person appointed under section 10 who,—
   • (a) acts in a manner prejudicial to the interest of this Act and thereby willfully or knowingly causes a loss to the State Government; or
   • (b) willfully and vexatiously institutes proceedings against any person; or
   • (c) vexatiously or knowingly demands more than the tax or penalty due; or
   • (d) intentionally requires any person to produce such accounts, registers or documents or to furnish such information, as are not relevant for the purposes of this Act; or
   • (e) commits any other act to cause harassment to any person; shall, on conviction, be punished with rigorous imprisonment for a term which may extend to one year or with fine which may extend to rupees ten thousand or with both.
2. (2) No prosecution shall be instituted against any such person in respect of any act referred to in sub-section
3. (1) without the previous sanction of the State Government.