13A. Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries.
13A. Powers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries. —The Director-General or Director, the Chief Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries. |