Persons deemed to be Public servants [Section 156]

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....hall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. [ Section 156 ] Officers under this Act. [ Section 3 ] The Government shall, by notification, appoint ....

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....l Directors General of Central Tax, (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax, (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax, ....