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Section 156 - Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017

156. Persons deemed to be public servants.-

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).

Related Sections

Section 87: Liability in case of amalgamation or merger of companies
Section 69: Power to arrest
Section 70: Power to summon persons to give evidence and produce documents
Section 90: Liability of partners of firm to pay tax
Section 25: Procedure for registration

Related Acts

The Bharatiya Sakshya Adhiniyam, 2023
Farmers (Empowerment and Protection) Agreement on Price Assurance and Farm Services Act, 2020
Tribunals Reforms Act, 2021
Union Territory Goods and Services Tax (Amendment) Act, 2018
National Commission for Homoeopathy Act, 2020

* Only for reference.