Report No. 56

14. Expression 'Local authorities' in Customs Act.-

Section 198 of the Sea Customs Act, 1878, provided that no proceeding other than a suit shall be commenced against any person for anything purporting to be done in pursuance of this Act, without giving to such person a month's previous notice in writing of the intended proceeding and of the cause thereof. This Act was repealed by the Customs Act, 1962. In the Customs Act, 1962 it has been laid down in section 155(2) that no proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act, without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof.

The words 'local authority' have not been defined in the Customs Act, 1962, but section 3(31) of the General Clauses Act lays down that 'local authority' shall mean a municipal committee, district Board, body of Port Commissioners or other authority legally entitled to or authorised by the Government with the control or management of a municipal or local fund.

15. It has been provided in section 6 of the Customs Act, 1962, that the Central Government may entrust to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of Customs under this Act. Under section 151(c) of the Act, specified officers of the local authorities are empowered and required to assist officers of Customs in the execution of this Act.

16. No case appears to have been reported under section 155(2) of the Customs Act, 1962 regarding giving of the required notice to a local authority or the officers of a local authority.