Provisions under Section 11 of the UTGST Act 2017 relating to “Officers Required to Assist Proper Officers”:
Section 11: Officers Required to Assist Proper Officers (CHAPTER V: INSPECTION, SEARCH, SEIZURE AND ARREST) [*1]
(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.
| You can also visit GST Updates or UTGST Act, 2017 for more updates and information. |
Notes (History of Amendments in Bare Text):
1. UTGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 11 vide Notification 3/2017.