{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "133",
        "title": "133. Liability of officers and certain other persons.",
        "chapter": null,
        "content": "(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;\n(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 131
    },
    "prev_section": "132",
    "next_section": "134"
}