Cess Authorities

(1) The State Government shall, by notification, appoint an authority (hereinafter referred to as the prescribed authority). and shall appoint such other person being the officers of the State Government, to assist the prescribed authority as the Staie Government may think fit for carrying out the purposes of this Act. (2) The prescribed authority and the persons appointed under subsection (1) to assist him shall have jurisdiction over the whole of Sikkirn. (3) The persons appointed to assist the prescribed authority shall exercise such powers as may be delegated to them by tile prescribed authority. (4) The prescribed authority and the persons appointed to assist him under SUb-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. (5) No suit; prosecuuon or other legal proceeding shall lie against the prescribed authority or the persons appointed under sub-section (1) to assist him for anythiriq which is in good faith done or intended to be done under this Act 01" the rules made thereunder.