1[13A. Powers of 2[Director-General or Director], 3[Chief Commissioner or Commissioner] and 4[Joint Commissioner] to make enquiries.— The 2[Director-General or Director], the 3[Chief Commissioner or Commissioner] and the 4[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 5[Assessing Officer] has under this Act in relation to the making of enquiries.]
1Ins. by Act 46 of 1964, s. 13 (w.e.f. 1-4-1965).
2Subs. by Act 4 of 1988, s. 127, for “Director of Inspection” (w.e.f. 1-4-1988).
3Subs. by s. 127, ibid., for “Commissioner” (w.e.f. 1-4-1988).
4Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-4-1988). Earlier the quoted words were substituted by Act 4 of 1988, s. 127, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).
5Subs. by Act 4 of 1988, s. 127, for “Wealth-tax Officer” (w.e.f. 1-4-1988).