Section 156 Himachal Pradesh GST Act 2017
( Section 156 Himachal Pradesh GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER-XXI MISCELLANEOUS )
Persons deemed to be public servants.—
156. All persons discharging functions under this 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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