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    <title>Officers to assist proper officers.</title>
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    <description>Section 72 establishes an assistance obligation requiring officers of Police, Railways, Customs, land revenue collection (including village officers), central tax and Union territory tax officers to assist the proper officers in implementing the Act, and empowers the Government to notify additional classes of officers to be required to assist when called upon by the Commissioner.</description>
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      <description>Section 72 establishes an assistance obligation requiring officers of Police, Railways, Customs, land revenue collection (including village officers), central tax and Union territory tax officers to assist the proper officers in implementing the Act, and empowers the Government to notify additional classes of officers to be required to assist when called upon by the Commissioner.</description>
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