135. Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner

135 Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner or Principal 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. 2907 2908 2909 2910 2911 2912 2913 2907 Subs. by Act 4 of 1988, s. 2, for “Director of Inspection” (w.e.f. 1-4-1988). 2908 Subs. by Act 25 of 2014, s. 4, for “Director General” (w.r.e.f. 1-6-2013). 2909 Subs. by s. 4, ibid., for “Director” (w.r.e.f. 1-6-2013) 2910 Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-10-1998). Earlier “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988). 2911 Subs. by Act 25 of 2014,s. 4, for “Chief Commissioner” (w.r.e.f. 1-6-2013). 2912 Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 1-6-2013). 2913 Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-10-1998).