Section 41
New section 44b
of Excise (Amendment) Act 2019
Amendment ActIn forceProvision 41 of 80
Section 41
The principal Act is amended by inserting after section 44a the following section:
“Protection against suit and legal proceedings 44b. No action, suit, prosecution or other proceeding shall lie or be brought, instituted or maintained in any court against—
(a)
any officer of excise;
(b)
any police officer having the powers of a senior officer of excise or officer of excise under section 4a; and
Excise (Amendment)
(c)
any proper officer, for or in respect of any act, neglect or default done or committed by him in good faith or any omission omitted by him in good faith in such capacity.”.
Amendment of section 46