(1)
All officers and persons empowered to exercise any powers or to perform any functions under this Act shall be deemed to be public servants within the meaning of section-21 of the Indian Penal Code, 1860 (Act 45 of 1860).
(2)
No suit shall lie in any civil court against the State Government or any excise officer for damages for any act done in good faith or ordered to be done in pursuance of this Act or of any other law for the time being in force relating to the excise revenue.
(3)
No civil court shall try any suit against the State Government in respect of anything done, or alleged to have been done, in pursuance of this Act, and except with the previous sanction of the State Government, no Magistrate shall take cognizance of any charge made against any excise officer under this Act or made against any other person under this Act.