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Section 72 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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.
Related Sections
Related Acts
- National Council for Teacher Education (Amendment) Act, 2019
- National Bank for Agriculture and Rural Development (Amendment) Act, 2017
- Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019
- Repealing and Amending Act, 2019
- Goods and Services Tax (Compensation to States) Amendment Act, 2018
* Only for reference.