Section 72.(1). 1

All officers of Police, Railways, Customs, and those officers
engaged in the collection of land revenue, including village officers,
officers of central tax and officers of the 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 t he
implementation of this Act when called upon to do so by the
Commissioner.