Certain officers to be public servants

The Custodian and every other person duly appointed to discharge any duties imposed on them by this Act or the rules or orders made thereunder shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860). If a form different from that prescribed in these rules is used, the prior approval of the Audit Officer who is responsible for the local audit of the accounts, shall be obtained.