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    <title>Persons deemed to be public servants.</title>
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    <description>Persons performing functions under the Madhya Pradesh Goods and Services Tax Act are deemed to be public servants within the meaning of section 21 of the Indian Penal Code, so that individuals discharging statutory duties under the Act are treated as public servants for the purposes of penal regulation governing public service.</description>
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      <description>Persons performing functions under the Madhya Pradesh Goods and Services Tax Act are deemed to be public servants within the meaning of section 21 of the Indian Penal Code, so that individuals discharging statutory duties under the Act are treated as public servants for the purposes of penal regulation governing public service.</description>
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