DEMO|

The Gujarat Value Added Tax Act, 2003
CHAPTER XII : MISCELLANEOUS

Body 91. Public servants.

The Commissioner and all officers and persons appointed under section 16 and all members of Tribunal appointed under section 19 shall be deemed to be public servants within the meaning of section 2 (28) of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)