State Act
71
Section 71. Persons to be public servants.
The Daman and Diu Value Added Tax Regulation 2005
Act no. 1 of 20052005Repealed 26 January 2020Dadra and Nagar Haveli and Daman and Diu (State Act)
This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to matters that began before then.
71. The Commissioner, all Value Added Tax authorities and all members of the Appellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.