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Section 114: Liquidator to be public servant
Any person appointed as liquidator under the provisions of this Act shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860).
Source: official text of The Multi-State Co-operative Societies Act, 2002 as published on India Code (PDF). All sections of the Multi-State Co-operative Societies Act, 2002.