Section 12A — Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act

[Chief Commissioner or Commissioner] and of 4[ 5[Joint Commissioner] to make enquiries under this Act. — The 3[Chief Commissioner or Commissioner] and the 4[ 5[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an 6[Assessing Officer] has under this Act in relation to the making of enquiries.]