Section 72 of GST – 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.
Analysis of this section
Introduction – The provision requires all officers of Police, Railways, Customs and those officers engaged in the collection of land revenue including village officers, officers of state and union territory tax to assist the proper officers in the implementation of this Act. Analysis Below mentioned officers are empowered and required when called upon, to assist the proper officer in execution of this Act:
All officers ofo Police,o Railway Officer,o Customs OfficerOfficer of State & Union Territory tax.Officers engaged in the collection of land revenue including village officers,
Even the Government may issue notification empowering and requiring any other class of officer to assist the proper officers, if required by the Commissioner. Comparative review Recommended Articles
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