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Deemed public servant: GST officials are treated as public servants, bringing their conduct within penal law consequences. Persons discharging functions under the Mizoram Goods and Services Tax Act, 2017 are deemed public servants for the purposes of the penal framework, equating officials acting under the Act with public servants as defined in the Penal Code and subjecting their conduct to the criminal offences and responsibilities applicable to public office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Deemed public servant: GST officials are treated as public servants, bringing their conduct within penal law consequences.</h1> Persons discharging functions under the Mizoram Goods and Services Tax Act, 2017 are deemed public servants for the purposes of the penal framework, equating officials acting under the Act with public servants as defined in the Penal Code and subjecting their conduct to the criminal offences and responsibilities applicable to public office.
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