Section 46 in The Warehousing (Development and Regulation) Act, 2007
Title: Chairperson, members, officers and other employees of Authority to be public servants
The Chairperson, members, officers and other employees of Authority and Appellate Authority shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).
Title: Protection of action taken in good faith
No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or any member, officer or other employee of the Authority for anything which is in good faith done or intended to be done under this Act or the rules or regulations made there under:
Provided that nothing in this Act shall exempt any person any suit or other proceedings which might, apart from this Act, be brought against him.
Title: Delegation of powers
The Authority may, by general or special order in writing, delegate to the Chairperson or any other member or officer of the Authority subject to such conditions, if any, as may be specified in the order, such of its powers and functions (excluding the power to make regulations under section 51) under this Act as it may deem necessary.
Title: Exemption from tax on wealth and income
Notwithstanding anything contained in the Wealth-tax Act, 1957 (27 of 1957), the Income-tax Act, 1961 (43 of 1961) or any other enactment for the time being in force relating to tax on wealth, income, profits or gains, the Authority shall not be liable to pay wealth-tax, income-tax or any other tax in respect of their wealth, income, profits or gains derived.
Title: Power of Central Government to make rules
(1) The Central Government may, by notification, make rules for carrying out the provisions 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, namely:--
(a) the form and manner in which an application for obtaining a certificate of registration for commencing or carrying on the business of warehousing issuing negotiable warehouse receipts may be made and the fees which shall accompany such application under sub-section (2) of section 4;
(b) the form in which a certificate for registration of warehouses may be issued under sub-section (3) of section 4;
(c) the financial, managerial and other eligibility criteria and competence which an applicant for registration of warehouses shall satisfy under sub-section (4) of section 4;
(d) the qualification and other requirements which a person applying for functioning as an accreditation agency shall fulfill under sub-section (2) of section 5;
(e) the form and manner in which an application for registration as an accreditation agency may be made and the fees which shall accompany such application under sub-section (3) of section 5;
(f) the form of certificate of registration of accreditation agency under sub-section (4) of section 5;
(g) the salary and allowances payable to, and the other terms and conditions of service of the Chairperson and other members under section 28;
(h) such other powers that may be exercised by the Authority under clause (p) of sub-section (2) of section 35;
(i) the form and manner of maintenance of annual statement of accounts to be maintained by the Authority under sub-section (1) of section 38;
(j) the form and manner in which and the time within which returns and statements and particulars are to be furnished by the Authority to the Central Government under sub-section (1) of section 39;
(k) the form and the manner in which an appeal may be made to the Appellate Authority and the fee which shall accompany such appeal under sub-section (2) of section 42;
(l) the procedure to be followed by the Appellate Authority in disposing of an appeal under sub-section (3) of section 42;
(m) any other matter which is required to be, or may be, prescribed, or in respect of which provision is to be or may be made by rules.