Public servant status for GST functionaries: persons discharging functions under the Act are treated as public servants under IPC. The provision designates all persons discharging functions under the Himachal Pradesh Goods and Services Tax Act as public servants within the meaning of the Indian Penal Code, thereby placing those who perform duties under the Act within the criminal-law definition applicable to public officeholders.
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.
Public servant status for GST functionaries: persons discharging functions under the Act are treated as public servants under IPC.
The provision designates all persons discharging functions under the Himachal Pradesh Goods and Services Tax Act as public servants within the meaning of the Indian Penal Code, thereby placing those who perform duties under the Act within the criminal-law definition applicable to public officeholders.
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