Amendment status not verified — confirm the current text below against the official source.
Bar of suits in civil court. — No suit shall lie in any civil court to set aside or modify 1[any proceeding taken or order made] under this Act, and no prosecution, suit or other legal proceedings shall lie against 2[the Government or] any officer of the Government for anything in good faith done or intended to be done under this Act. 3[43. Appearance before gift-tax authorities by authorised representatives. —An assessee who is entitled to or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any proceeding under this Act, except where he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 of the Income-tax Act.] 4[43A. Appearance by registered valuer in certain matters. — Any assessee who is entitled or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer. Explanation.—In this section, “registered valuer” has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).]