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, 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.
