Section 156 Odisha GST Act 2017
[ Section 156 Odisha GST Act 2017 explains Persons deemed to be public servants and is covered in Chapter XXI : Miscellaneous ]
Persons deemed to be public servants
156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. (45 of 1860)
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