Report No. 56
13. Section 155(2), Customs Act, 1962.-
The fourth provision to be considered is in the Customs Act, which is as follows1:-
(2) 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, or after the expiration of three months from accrual of such cause2."
It may be noted that this section does not apply to suits. In other respects, it is broadly similar to section 80 of the Code of Civil Procedure, though the period of notice is only one month, as contrasted with the period of two months provided for in section 80, Civil Procedure Code.
1. Section 155(2), Customs Act, 1962.
2. Compare section 198, Sea Customs Act, 1878 (repealed).