Section 72 of Rajasthan GST Act: “Officers to Assist Proper Officers”

Section 72 : “Officers to Assist Proper Officers” (Rajasthan GST Act, 2017)

Provisions under Section 72 of the Rajasthan GST Act, 2017 relating to “Officers to Assist Proper Officers”, are as under:

(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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