The Assam Urban Immovable Property Tax Act, 1963State Act of Assam · Act 19 of 1963
(1) The Governm ent may., for c arry ing out the purpose of this Act, app oin t a Commissioner and such othe r persons to assist h im as it m ay think fit.
(2) Persons app oin ted u nde r sub-sect ion (1) shall exercise such powers as may be conferred and perform such duties as m ay be required by or under this Act.
(3) All persons app ointed under sub-section (1) ?c tX LV shall be deem ed to be pub lic servants with in the mean- 18 6°- ing of section 21 of the India n Penal Code , 1860.
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