Persons discharging functions under the Act shall be deemed to be public servants
Section 124
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
124. Persons discharging functions under the Act shall be deemed to be public servants
All persons discharging functions under the Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).
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