(1) If, save as provided under sub-section (2), auy servant of Government, except in the discharge in good faith of his duty as such authority, discloses any particulars learned by him in his official capacity in respect of any taxable goods, he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.
(2) Nothing in this section shall apply to the disclosure—
(a) of any particulars referred to in sub-section (1) for Aot XLV the purpose of a prosecution under the Indian of 1860. Penal Code in respect of such particulars or for the purpose of a prosecution under this Act; or
(b) of such particulars, to an officer of the Central Government, as may be necessary for the purpose of enabling that Government to levy or realize any tax imposed by it.
21. Save as otherwise provided in the Constitution of Orders India, no order passed under this Act by the prescribed under At authority, or a person appointed under sub-section (2) of the toc not be section 3 or the officer of Government hearing an appeal questioned under section 17, shall be called in question in any Civil by any Court. Civil Court.
22. No suit, or other legal proceedings shall lie against Indemni Government and no suit, prosecution or other legal proceedings shall lie against any officer or servant of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
23.. (1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may pxovide for all or any of the following matters, namely : —
(a) anything which may be or is required to be prescribed under this Act;
Power to make rules.
Repeal and savings.
10 The West Bengal Taxes on Entry of Goods in Local Areas Act, 1962.
[West Ben. Act (Section 24 and the Schedule.)
(b) the procedure for, and other matters (including provisions for payment of fees) incidental to, the disposal of apjeals under. section 17.
(3) In making any rule the State Government may direct that a. breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of the offence.