Section 13A — Powers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries

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.]