Section 40 of The Central Excise Act, 1944 View Chapter 7

Protection of action taken under the Act.


   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.]

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