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The Taxation Tribunal (Undisclosed Wealth) Act, 1953

( ACT NO. XVI OF 1953 )

Bar of suits
15. (1) No act or proceeding of the Tribunal shall be called in question in any manner by any Court, and no suit, prosecution or other legal proceedings shall lie against the Government or any member of the Tribunal or any other person for anything in good faith done, or intended to be done, under this Act.
(2) Save in cases in which the Tribunal may exercise its powers under section 195 and Chapter XXXV of the Code of Criminal Procedure, 1898,-
(a) no suit, prosecution, or other legal proceeding shall be instituted against any person in any Civil or Criminal Court for any evidence given or produced by him in any proceedings before the Tribunal, and
(b) no evidence so given or produced shall be admissible in evidence against such person in any suit, prosecution or other proceeding before such Court, except with the previous sanction of the Government.

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