The State Government may, by notification, either wholly or partly, and subject to such conditions, if any, as it may think fit to prescribe, exempt any intoxicant from all or any of the provisions of this Act, either in whole or in any part of the state or for any specified period of occasion or as regards any specified class of persons.
35THE ODISHA EXCISE ACT, 2008 97 Bar of certain suits, prosecutions and limitations, etc :– (1) No suit shall lie in any Civil Court against the State Government or any Officer exercising powers under this Act. for damages for any act in good faith done or omitted to be done or ordered to be done in pursuance of the provisions of this Act or rules, notifications or orders made or passed thereunder or any other law for the time being in force relating to the Excise Revenue.
(2) No Civil Court shall try any suit against the State Government in respect of any thing done, or alleged to have been done by any Officer in pursuance of this Act, and except with the previous sanction of the State Government no Judicial Magistrate shall take cognizance of any charge made against any Officer exercising powers under this Act. or any other law relating to the Excise Revenue.
(3) No Civil Court shall try any suit against any other person under this Act, and no Judicial Magistrate shall take cognizance of any charge against such persons, unless the suit or prosecution, as the case may be, is instituted within six months after the date of the act complained of.