Central Goods and Service Tax Act, 2017
Officers to assist proper officers (Sec. 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 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.
This section provides for officers of Police, Railways, Customs and other officers engaged in collection of land revenue to assist officers involved in implementation of the Act.