Section 71 of Delhi Value Added Tax Act 2004 - Persons to be public servants

Is Persons to be public servants Section 71 of DVAT Act 2004


 

Section 71 : Persons to be public servants - Delhi Value Added Tax Act 2004

The Commissioner, all Value Added Tax authorities and all members of the Appellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).