51. Bar of suits, prosecution and other legal proceedings.--
- (1)
No suit shall he brought in any Civil Court to set aside or modify any order passed, any assessment made,
- any tax levied, any penalty imposed or collection of any tax made under this Act.
-
- (2) No suit, prosecution or other legal proceeding shall lie against the Federal Government or
against
any public
- servant in respect of any order passed in good faith under this Act.
-
-
(3)
Notwithstanding anything in any other law for the time being in force, no
investigation or inquiry shall be
-
undertaken or initiated by any governmental agency against any officer
or official for
anything done in his official
-
capacity under this Act, rules, instructions or direction
made or issued
thereunder without the prior approval of the Board.