JKNP & ASSOCIATES

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

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.]