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Act, to arrest, search and seizure, attachment, confiscation, investigation, prosecution and all other
proceedings under this Act.
66. Disclosure of information.-- The Director or any other authority specified by him by a
general or special order in this behalf may furnish or cause to be furnished to—
(i) any officer, authority or body performing any functions under any law relating to
imposition of any tax, duty or cess or to dealings in foreign exchange, or prevention of
illicit traffic in the narcotic drugs and psychotropic substances under the Narcotic
Drugs and Psychotropic Substances Act, 1985 (61 of 1985); or
(ii) such other officer, authority or body performing functions under any other law as the
Central Government may, if in its opinion it is necessary so to do in the public interest,
specify, by notification in the Official Gazette, in this behalf, any information received
or obtained by such Director or any other authority, specified by him in the
performance of their functions under this Act, as may, in the opinion of the Director or
the other authority, so specified by him, be necessary for the purpose of the officer,
authority or body specified in clause (i) or clause (ii) to perform his or its functions
under that law.
67. Bar of suits in civil courts.-- No suit shall be brought in any civil court to set aside or modify
any proceeding taken or order made under this Act and no prosecution, suit or other proceeding shall lie
against the Government or any officer of the Government for anything done or intended to be done in
good faith under this Act.
68. Notice, etc., not to be invalid on certain grounds.-- No notice, summons, order, document
or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or
issued or taken in pursuance of any of the provisions of this Act shall be invalid, or shall be deemed to be
invalid merely by reason of any mistake, defect or omission in such notice, summons, order, document or
other proceeding if such notice, summons, order, document or other proceeding is in substance and effect
in conformity with or according to the intent and purpose of this Act.
69. Recovery of fines.-- Where any fine imposed on any person under section 13 or section 63 is
not paid within six months from the day of imposition of fine, the Director or any other officer authorised
by him in this behalf may proceed to recover the amount from the said person in the same manner as
prescribed in Schedule II of the Income-tax Act, 1961 (43 of 1961) for the recovery of arrears and he or
any officer authorised by him in this behalf shall have all the powers of the Tax Recovery Officer
mentioned in the said Schedule for the said purpose.
70. Offences by Companies.-- (1) Where a person committing a contravention of any of the
provisions of this Act or of any rule, direction or order made thereunder is a company, every person who,
at the time the contravention was committed, was in charge of, and was responsible to the company, for
the conduct of the business of the company as well as the company, shall be deemed to be guilty of the
contravention and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to
punishment if he proves that the contravention took place without his knowledge or that he exercised all
due diligence to prevent such contravention.
(2) Notwithstanding anything contained in sub-section (1), where a contravention of any of the
provisions of this Act or of any rule, direction or order made thereunder has been committed by a
company and it is proved that the contravention has taken place with the consent or connivance of, or is