section 8
Officers under this Act.
The Bihar Electricity Duty Act, 2018Tax201826 sections
Statutory text
- (1) Officers appointed under the Bihar Value Added Tax Act, 2005 and the Bihar Goods and Service Tax Act, 2017 shall be deemed to be appointed for the purposes of this Act.
- (2) Every officers appointed under this Act shall be deemed to be a public servant within the meaning of section- 21 of the Indian Penal Code.
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