Section 26
Protection of action taken in good faith.
The National Tax Tribunal Act, 2005
About this Act
An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
No suit, prosecution or other legal proceedings shall
lie against the National Tax Tribunal or its Chairperson, Member, officer or other employee in the
discharge of any function for any loss or damage caused or likely to be caused by any act which is, in
good faith, done or intended to be done in the discharge of any function under this Act.