DEMO|

The Maharashtra Value Added Tax Act, 2002.
CHAPTER III : sales tax authorities and Tribunal

13. Persons appointed under section 10 and members of Tribunal to be public servants

The Commissioner and all officers and persons appointed under section 10 and all the members of the Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. (45 of 1860)