Officers to assist proper officers.
Section 72
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Central Goods And Services Tax Act, 2017
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
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