DEMO|

THE GOA VALUE ADDED TAX ACT 2005
CHAPTER III

15. Persons Appointed under Section 13 and Members of Tribunal to be Public Servants.-

The Commissioner and all officers and persons appointed under section 13 and all members of the 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) and clause (c) of section 2 of the Prevention of Corruption Act, 1988 (Central Act 49 of 1988).