Section 38A: Lawful acts of officers

38A. Lawful acts of officers Nothing in this Act shall render the act of an officer unlawful who, in the discharge of his functions for the detection of an offence under this Act, offers to buy any tobacco products, spirits, alcoholic products, wine, ale or beer. (d) in section 52(9), by deleting the words “Repo rate” and replacing them by the words ”Key Rate”; (e) in section 52C – (i) by repealing subsection (1) and replacing it by the following subsection – (1) Where, during the period starting on 1 July 2022 and ending on 30 June 2024 – (a) an individual purchases an imported electric motor car or electric motor vehicle for the transport of goods of H.S. Code specified in Part I of the Seventh Schedule; or (b) a non-individual purchases an imported electric motor car or electric motor vehicle for the transport of goods of H.S. Code specified in Part II of the Seventh Schedule, the individual or non-individual, as the case may be, may make a claim to the Director-General for an amount to be paid to him in the sum of 10 per cent of the value at importation or 200,000 rupees, whichever is lesser. 224 Acts 2023 (ii) in subsection (4), in the definition of “date of purchase”, by deleting the words “an individual” and replacing them by the words “an individual or non-individual, as the case may be”; (f) in the First Schedule – (i) in Part I – (A) by deleting the H.S. Codes specified in Part I of the Fifth Schedule to this Act; (B) by inserting, in the appropriate numerical order, the H.S. Codes specified in Part II of the Fifth Schedule to this Act; (ii) in Part IA, in Sub-part A, by adding the following new items –