MISCELLANEOUSCentral

Section 38 of The Health Security Se National Security Cess Act, 2025

(1)No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government for anything which is in good faith done or intended to be done, in pursuance of this Act or any rule made thereunder.
(2)No proceeding, other than a suit, shall be commenced against the Central Government or any officer of the Central Government for anything done or purported to have been done in pursuance of this Act or any rule made thereunder, without giving the Central Government or such officer a month’s previous notice in writing of the intended proceeding and of the cause thereof or after the expiration of three months from the accrual of such cause.

Summary

(1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government for anything which is in good faith done or intended to be done, in pursuance of this Act or any rule made thereunder.
(2) No proceeding, other than a suit, shall be.

Practical examples

1An honest tax officer named Officer Roy inspects a packaging factory and temporarily seals a machine because the records look highly suspicious. Later, it turns out to be a simple clerical error by the factory staff. Under Section 38, the factory owner cannot sue Officer Roy for damages because the officer acted in good faith while carrying out his official duty.

2Kiran, a manufacturer, wants to file a special legal complaint, other than a regular lawsuit, against a government officer for an action taken under the tax rules. Before she can file this complaint, she must write a formal letter to both the officer and the Central Government giving them exactly one month's advance notice, and she must file it within three months of the event occurring.

FAQ

1. Can you sue a government officer for an honest mistake made while enforcing the Health Security Cess Act?

No. Under Section 38(1) of the Health Security Cess Act, no lawsuit, prosecution, or other legal proceeding can be filed against the Central Government or any of its officers for anything done, or intended to be done, in good faith while carrying out the Act or its rules.

2. What is the notice period required to start a non-suit proceeding against a tax officer under Section 38 of this health law?

Under Section 38(2) of this health law, you cannot start any legal proceeding, other than a lawsuit, against the Central Government or its officers without giving them at least one month's previous written notice detailing the intended proceeding and its cause.

3. Is there a deadline for starting a proceeding against an officer under Section 38 of the Health Security se National Security Cess Act, 2025?

Yes. Under Section 38(2) of the Health Security se National Security Cess Act, 2025, such a proceeding must be started before the expiration of three months from the date the cause of action arose.

4. Does Section 38 of the national security cess law protect officers who act maliciously or corruptly?

No. Section 38 of the national security cess law only protects actions done, or intended to be done, in good faith, which means honest and sincere intentions. Malicious or corrupt acts do not qualify for this legal protection.

Test yourself

Q1.Under Section 38 of The Health Security Se National Security Cess Act, 2025, what type of protection is granted for actions done in good faith?

Q2.Under Section 38 of The Health Security Se National Security Cess Act, 2025, if a person intends to start a proceeding, other than a suit, against a government officer, what is the mandatory written notice period?

Q3.Under Section 38 of The Health Security Se National Security Cess Act, 2025, what is the strict time limit to commence a non-suit proceeding after the cause of action arises?

Q4.Under Section 38 of The Health Security Se National Security Cess Act, 2025, what must the written notice for an intended proceeding contain?

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