The Manipur Municipalities Act, 1994
Section 226. Public servants.
Every Councillor and every officer or servant of the Nagar Panchayat or the Council and every contractor or agent appointed by it for the collection of any tax or every person employed by such contractor or agent for collection of such tax shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860).
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