Members, etc., to be deemed to be public servants

The Commissioner and Deputy Commissioner and every #[member] and every officer or servant appointed under this Act and every person appointed to make a valuation under sub-section (1) of section 285, and every contractor or agent for the collection of any Municipal Tax and every servant or other person employed by any such contractor or agent, shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, 1860.