Section 60C

No proper officer of State sales tax or other person employed by the Government in the course of carrying out his duties under this Enactment shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other causes while the goods are in the control or excise control or in the lawful custody or control of the proper officer of State sales tax or other person employed by the Government in the course of carrying out his duties under this

Enactment unless the loss is caused by his wilful neglect or default.

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Power to make regulations.

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