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The Gift-Tax Act, 1958

42. Bar of suits in civil court.

No suit shall lie in any civil court to set aside or modify any assessment made under this Act, and no prosecution, suit or other

  1. Subs. by Act 5 of 1964 s. 52 for ss. 41A and 41B w.e.f. 1-4-1964.

  2. Ins. and subs. by Act 41 of 1975, s.121 (w.e.f. 1-10-1975).

  3. Subs. by s. 121, ibid. (w.e.f. 1.10.1975).

  4. Ins. by S.122, ibid. (w.e.f. 1-10-1975).

  5. Ins. by Act 29 of 1977, S. 39 & Sch. V (w.e.f. 10-7-1978).

888L legal proceeding shall lie against 1[the Government or] any officer of the Government for anything in good faith done or intended to be done under this Act.

Gift-Tax Act, 1958 Back

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