Section 14L. Members, etc., to be public servants

14L. Members, etc., to be public servants. —The Chairperson, Members and other officers and employees of the Appellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860). 1. Ins. by Act 7 of 2017, s. 168 (w.e.f. 26-5-2017). 2. Subs. by Act 33 of 2021, s. 20, for "Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act" (w.e.f. 4-4-2021).