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Section 42 – The Gift Tax Act, 1958

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 1any proceeding taken or order made under this Act, and no prosecution, suit or other legal proceeding shall lie against 2the Government or any officer of the Government for anything in good faith done or intended to be done under this Act.

 

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1.  Subs. by Act 26 of 1988, sec. 71, for “any order made” (w.e.f. 1-3-1988). Earlier the words “any order made” were subs. by Act 11 of 1987, sec. 91 (w.e.f. 1-3-1987).

 

2.  Ins. by Act 5 of 1964, sec. 52 (g) (w.e.f. 1-4-1964).

 

 

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The Gift Tax Act, 1958

 

Indian Laws – Bare Acts

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