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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
- Section 71: Access to business premises
- Section 65: Audit by tax authorities
- Section 84: Continuation and validation of certain recovery proceedings
- Section 88: Liability in case of company in liquidation
- Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Related Acts
* Only for reference.