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Acts

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

[Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries.

13A. The [Director-General or Director], the [Chief Commissioner or Com- missioner] 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.]

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