Section 15
Restriction of immunity in proceedings relating to recovery of tax
of Jurisdictional Immunities of Foreign States Act 2024
ActIn forceProvision 15 of 33
Section 15
(1)
A foreign State, the head of State and the head of
Government shall not be immune from the jurisdiction of the court in any proceedings relating to recovery of tax enforced under any written law.
(2)
For the purposes of this section, “tax” includes any compulsory charge, duty, excise, cess, dues or other impost imposed under any written law.
Jurisdictional Immunities of Foreign States 17