(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.
Source footnotes
* Now Union territory of Jammu and Kashmirआगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
More sections of this act
Section 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.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.