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THE NAGALAND VALUE ADDED TAX ACT, 2005
CHAPTER-II : AUTHORITIES AND APPELLATE TRIBUNAL

6. Persons appointed under Section 3 and members of Appellate Tribunal to be public servants.-

The Commissioner and all officers appointed under Section 3 including the members of the Appellate Tribunal shall be deemed to be public servants within the meaning of Section 21 of Indian Penal Code.