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The Union Territory Goods and Services Act, 2017 (UTGST Act)

CHAPTER V

INSPECTION, SEARCH, SEIZURE AND ARREST

Section 11 of the Union Territory Goods and Services Act, 2017 (UTGST Act)

Officers required to assist proper officers

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State 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.