Officers to Assist Proper Officers – Section 72 of GST

CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST – CGST Act, 2017

Section 72 Officers to assist proper officers

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.

(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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