The Chairperson, Members, officers and other employees of the Appellate

Tribunal and the Chairperson, Members, Secretary, officers and other employees

of the Appropriate Commission and the assessing officer referred to in section

126 shall be deemed, when acting or purporting to act in pursuance of any of the

provisions of this Act to be public servants within the meaning of section 21 of the Indian Penal Code.

Recovery of penalty payable under Act.