3[13A. Powers of 4 [Director-General or Director], 5 [Chief Commissioner or Commissioner] and 6 [Joint Commissioner] to make enquiries.

The 4[Director-General or Director], the 5[Chief Commissioner or Commissioner] and the 6[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 7[Assessing Officer] has under this Act in relation to the making of enquiries.]

1. Subs. by Act 3 of 1989, s. 63, for "(5)" (w.r.e.f. 1-4-1988).

2. Ins. by Act 45 of 1972, s. 9 (w.e.f. 15-11-1972).

3. Ins. by Act 46 of 1964, s. 13 (w.e.f. 1-4-1965).

4. Subs. by Act 4 of 1988, s. 127, for "Director of Inspection" (w.e.f. 1-4-1988).

5. Subs. by s. 127, ibid., for "Commissioner" (w.e.f. 1-4-1988).

6. Subs. 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).

7. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).