accountant.

( 1) All ·officers of· Police, •Railways,• CUst? .. and those Officers to assist pn engaged in the· collection of bind tevenll'.e, including oflic:ers. village officers, and officers of central tax and officers of the Union tenitory. tax? assist the proper officers in the implementation, of'this Act. 'IheGovernment: m?y s.. by. notification, .: empower and require any other class of o#.ficers. to. assist the propel'. officers in. the implementation of this Act w'h?n called upon to do so by the Commissioner. 87 CHAPTER XV DEMANDS AND RECOVERY