¹33 [Officers and employees, etc. to be public servant.

The Adjudicating Authority, Competent Authority and the Special Director (Appeals) and other officers and employees of the Special Director (Appeals) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).]

Note:

1 Section 33 substituted by the Finance Act, 2017, w.e.f. 26-5-2017. Prior to its substitution, said section read as under :

"33. Members, etc. to be public servants.— The Chairperson, Members and other officers and employees of the Appellate Tribunal, the Special Director (Appeals) and the Adjudicating Authority shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860)."