Section 11 UTGST Act 2017
[ Section 11 UTGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]
Section 11 UTGST Act 2017 deals with Officers required to assist proper officers and is covered in CHAPTER V INSPECTION, SEARCH, SEIZURE AND ARREST
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)
Officers required to assist proper officers.
11. (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.
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