Central Government Act
Section 155(2) in The Customs Act, 1962
(2) No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month' s previous notice in writing of the intended Proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause.