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Section 54

Certain officers to assist in inquiry, etc . — The following 2 [officers and others] are hereby empowered and required to assist the authorities in the enforcement of this Act, namely:—

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54. Certain officers to assist in inquiry, etc . — The following 2 [officers and others] are hereby empowered and required to assist the authorities in the enforcement of this Act, namely:— (a) officers of the Customs and Central Excise Departments; (b) officers appointed under sub-section (1) of section 5 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (c) income-tax authorities under sub-section (1) of section 117 of the Income-tax Act, 1961 (43 of 1961);