CHAPTER XV MISCELLANEOUS 98. 99. Power of Central Government to issue directions in certain circumstances. — (1) The Central Government may, from time to time, issue to the Authority such directions as it may think necessary in the interest of the sovereignty and integrity of India, the security of the State, friendly relations with foreign States or public order. (2) Without prejudice to the foregoing provisions of this Act, the Authority shall, in exercise of its powers or the performance of its functions under this Act, be bound by such directions on questions of policy as the Central Government may give in writing to it from time to time: (3) Any direction issued by the Central Government shall, as far as practicable, be given, after providing an opportunity to the Authority to express its views in this regard. (4) The decision of the Central Government on whether a question is one of policy or not, shall be final. Members, etc., to be public servants. — The chairperson, members, officers and employees of the Authority and the Appellate Tribunal 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, 1860 (45 of 1860). 100. Protection of action taken in good faith. — No suit, prosecution or other legal proceedings shall lie against the Authority or its chairperson, member, employee or officer for anything which is done in good faith or intended to be done under this Act, or the rules prescribed, or the regulations specified thereunder. 101. Exemption from tax on income. — Notwithstanding anything contained in the Income Tax Act, 1961 (43 of 1961) or any other enactment for the time being in force relating to tax on income, profits or gains, as the case may be, the Authority shall not be liable to pay income tax or any other tax in respect of its income, profits or gains derived. 102. Delegation. — The chairperson of the Authority may, by general or special order in writing delegate to any 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 under this Act except the powers under section 108 as it may deem necessary. 55