1The 2 Chief Commissioner or Commissioner and the 3 4 Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an 5Assessing Officer has under this Act in relation to the making of enquiries.
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1. Ins. by Act 53 of 1962, s. 9 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner of Gift-tax (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Inspecting Assistant Commissioner of Gift-tax (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1988).
5. Subs. by Act 4 of 1988, s. 161, ibid., for Gift-tax Officer (w.e.f. 1-4-1988).