THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 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.