Provided that he shall not be liable in any case to fine exceeding one thousand rupees or to imprisonment for a term exceeding one year.

Bar to certain suits Bar to certain suits—No suit shall lie in any civil court against the State Government, Excise Commissioner, Collector, or any Excise Officer for damages for any act done in good faith or ordered to be done in pursuance of this Act or any other law for the time being in force relating to the excise revenue.