# Bihar Electricity Duty Act, 2018, Section 8: Officers under this Act

- Act: Bihar Electricity Duty Act, 2018 (Act 4 of 2018)
- Source URL: https://indiacode.ecourtsindia.com/bihar-electricity-duty-act-2018/section/8/

## 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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