Section 72 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Goa Goods and Services Tax Act, 2017 – Act-Rules – 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax and officers of the 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 assis
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