Section 139

No action, suit, prosecution or other proceedings shall be brought, instituted or maintained in any court against—

the Controller, Deputy Controller, Assistant Controller or any other person in respect of any act ordered or done for the purpose of carrying into effect this Act; and

any other person in respect of any act done or purported to be done by him under the order, direction or instruction of the Controller if the act was done in good faith and in a reasonable belief that it was necessary for the purpose intended to be served by it.