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State of Sikkim - Section

Section 20 in Sikkim Sales Tax Act, 1983

20. Bar to certain proceedings.

(1)No assessment made. proceedings taken or order passed under this Act shall be called into question in any court save as provided in this Act.
(2)No suit, prosecution or other legal proceedings shall lie against any public servant or any person appointed under section 3 for anything done in good faith under this Act or the rules or notifications made thereunder save with the previous sanction of the State Government.