Amendment status not verified — confirm the current text below against the official source.
Protection of persons acting in good faith and limitation of suits and prosecution. - (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. [22. Appeals. - (1) A dealer or any other assessee objecting to an order passed by the Petrol Taxation Officer may within 30 days from the date on which he is served with a notice of demand appeal to such Appellate Authority as the Government may authorise in this behalf : Provided that such Authority may admit an appeal after the said period of 30 days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period : Provided further that no appeal shall be entertained by such Authority unless it is satisfied that- (a) where the return or returns for the month or year has/have been filed, the amount of tax due under this Act on the turnover of sales admitted by the appellant in the return or returns filed by him or at any stage in any proceedings under this Act, whichever is higher, has been paid ; or (b) where some of the returns for the period under appeal have not been filed or no return has been filed for the period under appeal, the amount of tax due under this Act, admitted by the appellant in the returns, if any filed by him or at any stage in any proceedings under this Act, or 50% of the amount of tax assessed, whichever is higher, has been paid ; or (c) in case the appeal is against the imposition of penalty, 50% of the penalty levied has been paid : Provided that the Appellate Authority may for reasons to be recorded in writing stay the recovery of the disputed amount of tax and penalty. However, the stay will not cover the amount of tax or penalty payable under clauses (a), (b) and (c). Exception. - Nothing in this section shall apply to the cases where the Commissioner makes an order extending the date of payment under clause (c) of section 23-B.] [22A. Appeals to the Tribunal. - (1) Notwithstanding anything contained in any other law for the time being in force, any person aggrieved by an order passed under section 22 may within three months from the date of such order prefer an appeal to the Tribunal. (2) The Tribunal may, after calling for and examining the relevant records and giving the parties reasonable opportunity of being heard,- (a) confirm, cancel such order or pass any other order which it may deem fit, or (b) set aside such order with the directions to pass fresh order after such enquiry as it may direct. (3) During the pendency of appeal the Tribunal may for reasons to be recorded in writing stay the recovery of the disputed amount of tax and penalty.