The Central Goods and Services Act, 2017 (CGST Act)
Section 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 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.