State Act
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Section 49. Persons appointed under section 7 to be public servant
THE DELHI TAX ON LUXURIES ACT, 1996
Act no. 10 of 19961996Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
49. Persons appointed under section 7 to be public servant The Commissioner and all officers and persons appointed under section 7 shall be deemed to be public servant within the meaning of section 21 of the Indian Penal Code [XLV of 1860].