(1) All officers of Police, Railways, Customs, and those officers engaged in thecollection of land revenue, including village officers, officers of State tax and officers ofUnion 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 ofofficers to assist the proper officers in the implementation of this Act when called upon to doso by the Commissioner
 This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.