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The Orissa Value Added Tax Act, 2004
CHAPTER II : TAXING AUTHORITIES AND TRIBUNAL

7. Person appointed under section 3 and members of the Tribunal to be public servants.

The Commissioner and all persons appointed under section 3, and the members of the Tribunal appointed under section 4 shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).