Deemed public servants: persons discharging functions under the state's GST law are treated as public servants under the Penal Code. All persons who discharge functions under the Uttarakhand Goods and Services Tax law are deemed to be public servants, the provision operating as a statutory deeming clause that imports public-servant status onto administrative actors performing functions under the GST enactment.
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 servants: persons discharging functions under the state's GST law are treated as public servants under the Penal Code.
All persons who discharge functions under the Uttarakhand Goods and Services Tax law are deemed to be public servants, the provision operating as a statutory deeming clause that imports public-servant status onto administrative actors performing functions under the GST enactment.
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