.....suit or other proceedings shall lie against any officer of the Government for anything in good faith done or intended to be done under this Act or the rules made there-under. 25. Period of limitation: In computing the period of limitation prescribed for an appeal or a revision, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded. 26. Place of assessment: Any person liable to pay tax under this Act shall ordinary he assessed by the assessing authority of the area in which he carries on a trade, or follows a profession or calling or is in employment 27. Power to exempt : The State Government may, by notification in the Official Gazette, either wholly or partially and subject to such condition as it may think fit to prescribe, exempt any person from the payment of tax under this Act, for any specified period or occasion or as regards any specified class of persons. 28. Power to make rules: (1) The State Government may make rules for carrying out the provisions of this Act. (2) Every rule made under this section shall be laid, as soon as may be after it is made, before the Mizoram.....
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