Section 156, Central Goods and Services Tax Act, 2017 [S10-B9S]
As at 1 October 2023. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
156. Persons deemed to be public servants.—
All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
Defined terms in this text (4)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
public servant: Section 2, Police Agra Act, 1854 [S11K0C] (In this Act, unless the context otherwise requires,—): "public servant" means a person falling under any of the descriptions in section 21 of the Indian Penal Code, 1860 (45 of 1860), and includes an officer of the Central Government or a State Government
public servant: Section 2, Madras District Police Act, 1859 [S120V1] (In this Act, unless the context otherwise requires,—): "public servant" means a person falling under any of the descriptions in section 21 of the Indian Penal Code, 1860 (45 of 1860), and includes an officer of the Central Government or a State Government
public servant: Section 2, Police Act, 1861 [S122X5] (In this Act, unless the context otherwise requires,—): "public servant" means a person falling under any of the descriptions in section 21 of the Indian Penal Code, 1860 (45 of 1860), and includes an officer of the Central Government or a State Government
public servant: 23 more definitions.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
Made under this section, or naming it (0)
none
Cited by (0)
none
Not held (1)
"section 21 of the Indian Penal Code"
Duties published under this section (0)
none