146 Persons discharging functions under the Act shall be deemed to be public servants -Revised Model GST Law ( Nov 2016)

By | March 13, 2017
(Last Updated On: March 13, 2017)

Revised Model GST Law ( Nov 2016)

Section 146 Revised Model GST Law ( Nov 2016)

  1. 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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