Gujarat Provincial Municipal Corporations Act, 1949
(1) The Commissioner and the Transport Manager and every councillor and every member of the Transport Committee who is not a councillor and every municipal officer or servant appointed under this Act, 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. (2) For the purposes of sub-section (1) the words "Government" in the definition of "legal remuneration" in section 161 of the Indian Penal Code shall be deemed to include the Corporation.