Section 72 — Adjustment relief Registrar and adjustment relief assessors treated as public servants

The adjustment relief Registrar or an adjustment relief assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code (Cap. 224) when exercising such power.[Act 37 of 2020 wef 14/01/2021]