Section 32 provides that Chairperson, Presiding Officer,

Solution

Section 32 provides that the Chairperson of an Appellate Tribunal, the Presiding Officer of a Tribunal, the Recovery Officer, and other officers and employees of the Appellate Tribunal and Tribunal shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 1860. Section 21 IPC defines 'public servant' across twelve categories. The public servant status subjects these officers to IPC provisions on bribery and corruption (Sections 161-171 IPC), false information (Section 182 IPC), and related offences against the functioning of public administration - ensuring accountability in proceedings that involve significant financial claims.