(1) The prescribed authority may accept from any Power to person charged with any offence punishable under - this Al.t. compoubd or any rule made thereunder, by way of composition for such offeno .
offence, payment of a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater.
(2) If payment by way of composition is accepted under sub-section (1), the accused, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence.
19. No Magistrate other than a Presidency Magistrate or Jurisdic.
a Magistrate of the first class shall try an offence punishable tion to try under this Act. offences.
20. All persons empowered to act under this Act officers to "t 46 shall be deemed to be public servants within the meaning of be deemed
1840. section 21 of the Indian Penal Code.
speurbvlic ant s.
21. No suit, prosecution or other legal proceedings shall lie ired,„,,„ity., against any employee of the State Government for anything which is in good faith trthre or inten&I to be d'o'ne tinder this Act.
The West Bengal Paddy Purchase Tax Act, 1970.
EVVOSI MIL Act (Sections 22-25.)
22. No suit shall be instituted against the State Government L and no suit, prosecution or other •proceedings shall be instituted c, against an employee of the State Government in respect of any- a.
thing done or intended to be done under this Act, unless the suit, prosecution or other proceeding has been instituted within six months from the date of the act complained of.
23. No assessment made and no order passed under this Act or the rules made thereunder by the authority referred to in clause (b) of section 5 shall be called in question in any civil court and save as is provided in section 24, no appeal or application for revision or review shall lie against any such assessment or order.