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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VII


Bar of suits and limitation of suits and other legal proceedings
40. (1) No suit shall be brought in any civil Court to set aside or modify any order passed, or any assessment, levy or collection any duty, under this Act.
(2) No suit, prosecution, or other legal proceeding shall be instituted for anything done or ordered to be done under this Act after the expiration of six months from the accrual of the cause of action or from the date of the act or order complained of.
(3) No suit shall lie against the Government or against any officer of the Government in respect of any order passed in good faith or any act in good faith done or ordered to be done under this Act.

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