Section 72 of CGST Act

Officers to Assist Proper Officers

[Enforced with effect from 1-7-2017].

Section 72 (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.

Section 72 (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.