Section 40

Protection of action taken under the Act.

The Central Excise Act, 1944

  • Act 1 of 1944
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to central duties of excise 2* * *

All sections
    1[40. Protection of action taken under the Act.--(1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government for anything which is done, or intended to be done, in good faith, in pursuance of this Act or any rule made thereunder.
    (2) No proceeding, other than a suit, shall be commenced against the Central Government or any officer of the Central Government or a State Government for anything done or purported to have been done in pursuance of this Act or any rule made thereunder, without giving the Central Government or such officer a month’s previous notice in writing of the intended proceeding and of the cause thereof or after the expiration of three months from the accrual of such cause.]
    

Notes

1. Subs. by Act 22 of 1973, s. 5, for section 40 (w.e.f. 1-9-1973).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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