https://www.taxtmi.com/acts?id=29319 The Ordinance contains a general deeming clause that treats all persons discharging functions under the Ordinance as public servants within the meaning of section 21 of the Indian Penal Code, thereby importing the IPC conception of public servant into the Ordinance's regulatory framework and applying that statutory characterisation to persons performing functions under the tax regime. en-us Mon, 03 Jul 2017 16:21:43 +0530 Mon, 03 Jul 2017 16:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29319 The Ordinance contains a general deeming clause that treats all persons discharging functions under the Ordinance as public servants within the meaning of section 21 of the Indian Penal Code, thereby importing the IPC conception of public servant into the Ordinance's regulatory framework and applying that statutory characterisation to persons performing functions under the tax regime. Act-Rules GST - States Mon, 03 Jul 2017 16:21:43 +0530 https://www.taxtmi.com/acts?id=29319