Section 72 – Officers to assist proper officers of CGST ACT, 2017
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.
