Chapter XIV - Inspection, Search, Seizure and Arrest
Section 72 - Officers to assist proper officers
Section 72 - Duty of Officers to Assist Proper Officers
Section 72 outlines the responsibilities of various officers to aid proper officers in enforcing the Act. It specifies that officers from the Police, Railways, Customs, land revenue departments, including village officers, and officers handling State and Union territory taxes, are required to assist the proper officers. Additionally, the government holds the authority to designate other classes of officers to provide assistance when requested by the Commissioner, through a formal notification. This section ensures a collaborative effort among different governmental departments to effectively implement the Act.
Note: It is an AI generated summary for reference purpose only.
72. 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.
