Home GST Law Chapter 25: Miscellaneous Provisions Section 146 : Persons discharging functions under the Act shall be deemed...

Section 146 : Persons discharging functions under the Act shall be deemed to be public servants – Miscellaneous Provisions

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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).