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    <title>Officers to assist proper officers</title>
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    <description>Section 72 requires designated public officials to assist proper officers in implementation of the Assam Goods and Services Tax Act, naming police, railway, customs, land revenue (including village) officers, central tax and Union territory tax officers, and permits the Government to notify and require other officer classes to assist when called upon by the Commissioner.</description>
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      <description>Section 72 requires designated public officials to assist proper officers in implementation of the Assam Goods and Services Tax Act, naming police, railway, customs, land revenue (including village) officers, central tax and Union territory tax officers, and permits the Government to notify and require other officer classes to assist when called upon by the Commissioner.</description>
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