The Central Excise Act, 1944 · VII — SUPPLEMENTAL PROVISIONS

Section 40. Protection of action taken under the Act

In force · As amended up to 2026-08

3[ 40. Protection of action taken under the Act .—(1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government for anything which is done, or intended to be done, in good faith, in pursuance of this Act or any rule made thereunder. 1. Ins. by Act 14 of 2001, s. 131 (w.r.e.f. 28-2-1944). 2. Ins. by Act 18 of 2017, s. 10. 3. Subs. by Act 22 of 1973, s. 5, for section 40 (w.e.f. 1-9-1973). (2) No proceeding, other than a suit, shall be commenced against the Central Government or any officer of the Central Government or a State Government for anything done or purported to have been done in pursuance of this Act or any rule made thereunder, without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof or after the expiration of three months from the accrual of such cause.] ==> picture [472 x 555] intentionally omitted <== [THE FIRST SCHEDULE:] Omitted by the Central Excise Tariff Act, 1985 (Act 5 of 1986), s. 4 (w.e.f. 28-2-1986). ==> picture [472 x 580] intentionally omitted <== 1[ THE SECOND SCHEDULE [ See Section 8] TOBACCO 2[ THE THIRD SCHEDULE [ See Section 2(f)(iii)] NOTES

Source: India Code

How this section changed

  1. inserted by Act 14 of 2001, s. 131

    In force from 28 Feb 1944

    Footnote: 1. Ins. by Act 14 of 2001, s. 131 (w.r.e.f. 28-2-1944).

  2. substituted by Act 22 of 1973, s. 5

    In force from 1 Sept 1973

    Footnote: 3. Subs. by Act 22 of 1973, s. 5, for section 40 (w.e.f. 1-9-1973).

  3. inserted by Act 18 of 2017, s. 10

    Date not stated in the footnote

    Footnote: 2. Ins. by Act 18 of 2017, s. 10.