.....Bar of prosecution where penalty imposed No prosecution for contravention of any provisions of this Act shall be instituted in respect of the same facts in respect of which a penalty has been imposed under this Act or the rules framed thereunder. Section 27 - Protection against suits or other proceedings (1) No suit shall lie in any Civil Court to set aside or modify and assessment made or order passed under the provisions of this Act. (2) No prosecution, suit or other proceedings shall lie against any officer or authority or any employer for anything done or intended to be done in good faith under this Act or the rules made thereunder. Section 28 - Power to make rules (1) The State Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters: (a) (i) the manner in which tax shall be deducted by an employer under Section 4 from the [salary or wage] of his employees; (ii) The manner in which liability to deduct tax on behalf of employees shall be discharged, where the employer is an officer of the Central.....
List Judgments citing this section