Deemed public servant status: officials under the Tripura GST Act are treated as public servants under penal definition. All persons discharging functions under the Tripura Goods and Services Tax Act, 2017 are deemed to be public servants; the provision functions as a deeming clause that imports the definition of public servant from the penal provision into the Act, so that officials and other functionaries acting under the Act are treated as public servants for the purposes of that definition.
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.
Deemed public servant status: officials under the Tripura GST Act are treated as public servants under penal definition.
All persons discharging functions under the Tripura Goods and Services Tax Act, 2017 are deemed to be public servants; the provision functions as a deeming clause that imports the definition of public servant from the penal provision into the Act, so that officials and other functionaries acting under the Act are treated as public servants for the purposes of that definition.
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