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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter XXV MISCELLANEOUS PROVISIONS This

Section 146 - Persons discharging functions under the Act shall be deemed to be public servants - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XXV
MISCELLANEOUS PROVISIONS
  • Contents

146. 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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