section 72
Officers to assist proper officers.
The Central Goods and Services Tax Act, 2017Tax2017188 sections21 chapters
Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST
Statutory text
- (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act.
- (2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.
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