(2) in accordance with the rules made under this chapter, the foreiga exchange conservation (travel) tax shall be collected by the authoris ed dealer or money changer and paid to the credit of the central government power to exempt 101 notwithstanding anything contained in this chapter, the central government may, by notification in the official gazette, and subject to such conditions and limitations as may be specified therein, exempt wholly or to such extent as may be specified in the notification any release of foreign exchange for any foreign travel or class or category of foreign travel from the payment of tax leviable under this chapter if that government is satisfied that it is necessary or expedient so to do having regard to the purposes of the foreign travel and any other special circumstances ; penalties 102, (1) every person intending to undertake a foreign travel and holding foreign exchange in relation to which the tax payable under this chapter has not been paid shall, in addition to his liability to pay tha tax, be liable to pay a penalty not exceeding twice the amount of the tax he would have paid under the provisions of this chapter (2) every authorised dealer or money changer who fails to collect the tax leviable under this chapter, or after collecting such tax fails to pay the tax to the credit of the central government under ubsection (2) of section 100 shall, in addition to the payment of the tax if any, so collected, be liable to pay a penalty not exceeding twice the amount of the tax he would have collected or, as the case may be, twice the amount of the tax collected but not paid to the credit of the cen al government (3) no penalty shall be leviable under sub-section (1) or sub-section (2), if the authority specified under sub-section (4), for reasons to be recorded in writing, waives the amount of penalty so payable (4) subject to the provisions of sub-section (3), any penalty under this section may be adjudged, collected and paid to the credit of tha central government by such authority and in such manner as may he specified in the rules made under this chapter 103, no suit or other legal proceeding shall lie against the central government and no suit or prosecution or other legal proceeding shall lie against any officer of the central government, or of the state government or against any authorised dealer or money changer for anything a protection of action taken in good faith, good faith done or intended to be done in pursuance of this chapter or the rules made thereunder power to make 104 (1) the central government may, by notification in the official gazette, make rules for carrying out the purposes of this chapter rules (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for— (a) the collection of the foreign exchange conservation (travel) tax, the authorities by whom adjudication of penalties or other functions under this chapter shall be discharged, the manner in which such tax or penalties due under this chapter shall be payable, the manner in which such tax or penalties shall be collected and paid to the credit of the central government and the procedure for clai m= ing refund of any amount paid 'under this chapter; aheas ho,|             |          |             | (b)      | the       | procedure    | for    | adjudication    | of      | penaltias;    ||-------------|----------|-------------|----------|-----------|--------------|--------|-----------------|---------|---------------|| (c)         | appeals  | against     | orders   | made      | under        | this   | chapter,        | the     | manner        || in          | which    | and         | the      | time      | within       | which  | such            | appeals | may           || and         | the      | fees        | payable  | therefor; |              |        |                 |         |               || (d)         | the      | returns     | and      | other     | particulars  | and    | information     | which   | may           || be          | required | to          | be       | furnished | for          | the    | purposes        | of      | this          || song        | or       | authorities | by       | or        | to           | whom   | or              | which,  | and           || which,      |          |             |          |           |              |        |                 |         |               || such        |          |             |          |           |              |        |                 |         |               || returns,    |          |             |          |           |              |        |                 |         |               || particulars |          |             |          |           |              |        |                 |         |               || and         |          |             |          |           |              |        |                 |         |               || information |          |             |          |           |              |        |                 |         |               || shall       |          |             |          |           |              |        |                 |         |               || be          |          |             |          |           |              |        |                 |         |               || furnished;  |          |             |          |           |              |        |                 |         |               || (e)         | any      | other       | matter   | which     | is           | to     | be,             | or      | may           || rules       | under    | this        | chapter |           |              |        |                 |         |               |105 every rule made under this chapter and every notification issued under section 101 shall be laid as soon as _ may be after it is made or issued before each house of parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or notification or both houses agree that the rule should not be made or the notification - should not be issued, the rule or notification shall thereafter have effect only in such modified form or be, of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or | notification   tga %  rules and notifications to be laid before parliament