DEMO|

The Assam Value Added Tax Act, 2003.
CHAPTER - II : TAX AUTHORITIES AND APPELLATE TRIBUNAL

6. Persons appointed under section 3 and members of Appellate Tribunal to be public servants.

The Commissioner and all officers appointed under section 3 and the Chairperson and members of the Appellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (Central Act 45 of 1860).