Sec 72 – Officers to assist proper officers

72.1.    Introduction
The provision requires all officers of Police, Railways, Customs and those officers engaged in the collection of land revenue including village officers, officers of state and union territory tax to assist the proper officers in the implementation of this Act.
72.2.    Analysis
Below officers are empowered and required when called upon, to assist the proper officer in execution of this act:
•    All officers of Police,
•    Railway Officer,  •     Customs Officer
•    Officer of State & Union Territory tax.
•    Officers engaged in the collection of land revenue including village officers,
Even the Government may issue notification empowering and requiring any other class of officer to assist the proper officers, if required by the Commissioner.
72.3.    Comparative review
Name of Statue     Central 1944     Excise     Act     Finance Act 1944
Section Reference     Sec 15             Sec 14 of Central Excise Act read with Sec 83 of Finance Act 1944
72.4.    FAQs
Q1. Which are the officers empowered under an obligation to assist the CGST officers in the implementation of the Act?
Ans. All officers of Police, Railway, Custom, State/Central officer engaged in collection of GST and Land Revenue, Village officers, are empowered and are required to assist the proper officers to carry out the provisions of the Act.
Q2.     Can the Commissioner call upon any other officer for assistance?
Ans. In terms of section 72(2) of the Act, the Government may issue notification empowering or requiring any other class of officer to assist the proper officers under this act, if required by the Commissioner.
72.5.    MCQs
Q1.     The __________ officer is empowered to assist the proper officer.
(a)    Registrar of Companies
(b)    Health
(c)    CBI
(d)    Railway
Ans.  (d) Railway
Q2.      __________ Officer is not empowered to assist the proper officer u/s 72(1) of the Act.
(a)    Police
(b)    Custom
(c)    State Excise
(d)    Railway
Ans.  (c) State Excise