(2)Any commercial bank, specialized bank, finance company or authorised dealer who collects from any person debits tax in excess of the amount he was liable to pay in respect of debits from a current account maintained by him or in respect of any amount realized by him by the encashment of a certificate of deposit or travellers cheque, or a commercial bank collects from any person, debits tax on any such debits made from a current account maintained by him in a bank as are exempt from debits tax by or under section 13, is hereby indemnified from any civil or criminal prosecution in respect of such collection, from and after June 1, 2002 and the date on which a refund of such amount is made or the date on which such amount is remitted to the Commissioner - General, as the case may be.