Assistance by public officers required to support tax administration and enforcement when called by Commissioner. Officers of Police, Railways, Customs, village and land revenue collection, central tax and Union territory tax must assist proper officers in implementing the Act, and the Government may, by notification, empower other classes of officers to assist when called upon by the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance by public officers required to support tax administration and enforcement when called by Commissioner.
Officers of Police, Railways, Customs, village and land revenue collection, central tax and Union territory tax must assist proper officers in implementing the Act, and the Government may, by notification, empower other classes of officers to assist when called upon by the Commissioner.
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