Section 22 of The Delhi Motor Vehicles Taxation Act, 1962
No prosecution, suit or other proceedings, shall lie against the taxation authority or any other authority for anything in good faith done or intended to be done under this Act.
Summary
- This section protects government workers from legal trouble.
- No lawsuits or prosecutions can be filed against the taxation authority or other authorities.
- The protection only applies if the authority acted in good faith or intended to act in good faith while doing their job under this Act.
Practical examples
FAQ
1. Can I sue a tax officer if they do something wrong by accident?
No, as long as the act was done in good faith, they are protected from lawsuits.
2. What does bona fide mean in this context?
It means acting honestly and in good faith, without bad intentions.
3. Does this protect an officer who intentionally breaks the law?
No, the protection only covers acts done or intended to be done in good faith.
Test yourself
Q1.Under Section 22 of The Delhi Motor Vehicles Taxation Act, 1962, what is required for an authority to be protected from lawsuits?
Q2.Under Section 22 of The Delhi Motor Vehicles Taxation Act, 1962, what kinds of legal actions are blocked against authorities acting in good faith?
Q3.Under Section 22 of The Delhi Motor Vehicles Taxation Act, 1962, who receives the protection outlined in this provision?
Q4.Under Section 22 of The Delhi Motor Vehicles Taxation Act, 1962, what happens if a taxation authority intended to do something in good faith under the Act, but failed to complete it?
Q5.Under Section 22 of The Delhi Motor Vehicles Taxation Act, 1962, does the protection apply to actions unrelated to the Act?