Section 217: Protection of action taken under the Act

217. Protection of action taken under the Act.- 31[(1) No suit, prosecution or other legal proceeding shall lie against the 8[Federal Government] or any public servant for anything which is done or intended to be done in good faith in pursuance of this Act or the rules 32[and notwithstanding anything in any other law for the time being in force no investigation or enquiry shall be undertaken or initiated by any governmental agency against any officer or official for anything done in his official capacity under this Act, rules, instructions or directions made or issued thereunder without the prior approval of the 31a[Board] ]. 33[(2) No suit shall be brought in any civil court to set aside or modify any order passed, any assessment made, any tax levied, any penalty imposed or collection of any tax made under this Act.]

Effective date: 1969-03-03

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