Section 64: Bar of actions.

No action shall lie be against [the Government] or against any [Excise and Taxation Officer] for damages in any Civil Court for any act bona fide done or ordered to be done in pursuance of this Act or of any law for the time being in force relating to the Excise revenue and prosecutions of any [Excise and Taxation Officer] and all actions which may be lawfully brought against the [Government of the Union territory of Jammu and Kashmir] or against any [Excise and Taxation Officer] in respect of anything done or alleged to have been done in pursuance of this Act, shall be instituted within six months from the date of the act complained of and one month after notice has been given in writing to [the Government] or to the officer against whom the suit is to be brought.

In such actions for damages, it shall be lawful for the Court if tender of sufficient amount had been made before the action was brought, in awarding the amount so tendered, to refuse costs to the plaintiff and direct him to pay the costs of the defendant.