Jammu and Kashmir · Act 5 of 2005

Section 21 — Protection of persons action in good faith and limitation of suits and prosecution.

THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)

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(1) Any civil or criminal proceedings instituted against any person in respect of any act done or purporting to be done in the exercise of any powers or the execution of duty under this Act shall be dismissed unless the court is satisfied that the act complained of was not done in good faith.

(2) No suit shall be instituted against the *[State] and no prosecution or suit shall be instituted against any person in respect of anything done or intended to be done, under this Act, unless the suit or prosecution has been instituted within six months from the date of the act complained of.

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* Now Union territory of Jammu and Kashmir

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Next · Section 22Appeals. →All sections / सभी धाराएँTHE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.) →
More sections of this actSection 1 · Short title and commencement.Section 2 · Definitions.Section 3 · Levy of Tax.Section 3-A · Levy of cessSection 3-B · OmittedSection 4 · Recovery of taxes as arrears of land revenue.Section 5 · Power to determine certain questions.Section 6 · No person to trade without a licence.
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India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.

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Section 21 — Protection of persons action in good faith and limitation of suits and prosecution. | THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.) | NYAYA SIGNAL

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