Bare ActsThe Central Goods and Services Tax Act, 2017

Section 72

Amendment status not verified — confirm the current text below against the official source.

(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. 2 of 1974. 5 of 1908 Power to summon persons to give evidence and produce documents. 45 of 1860. Access to business premises. 18 of 2013. 43 of 1961. Officers to assist proper officers. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 51 CHAPTER XV DEMANDS AND RECOVERY

Section 72 – The Central Goods and Services Tax Act, 2017 | DailyLaw.ai