Amendment status not verified — confirm the current text below against the official source.
All persons appointed under this Act to exercise any power or to perform any function thereunder shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. 45 of 1860. 12 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter 111.—Incidence and levy of tax.—Sections 10-12.) CHAPTER III Incidence of tax. Incidence and levy of tax