THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

INSPECTION, SEARCH SEIZURE AND ARREST

 Section 11: Officers required to assist proper officers.

       (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State 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.