Section 72 Odisha GST Act 2017 : Officers to assist proper officers

By | July 11, 2017
(Last Updated On: July 11, 2017)

Section 72 Odisha GST Act 2017

[ Section 72  Odisha GST Act 2017  explains Officers to assist proper officers  and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ]

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 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 assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.


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