- The Commissioner, [Director, Deputy Commissioner,] [These words were substituted for the words 'and Deputy Commissioner' by Maharashtra 53 of 1981, Section 20.] [General Manager] [These words were inserted by Bombay 48 of 1948, Section 57.] and every councillor and every municipal officer or servant appointed under this Act [and every person appointed to make a valuation under sub-section (1) of section 2188] [These words and figures were inserted by Bombay 76 of 1948, Section 37.], and every contractor or agent for the collection of any municipal tax and every servant or other person employed by any such contractor or agent, shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.