Section 21(2) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(2)No suit shall be instituted against the [Government] [Substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] 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.
