THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 72: Officers to assist proper officers.
(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
.