48[Powers of 49[Director-General or Director], 50[Chief Commissioner or Commissioner] and 51[Joint Commissioner] to make enquiries.
13A. The 49[Director-General or Director], the 52[Chief Commissioner or Commissioner] and the 53[Joint Commissioner] shall be competent to
make any enquiry under this Act, and for this purpose shall have all the powers
that an 54[Assessing Officer] has under this Act in
relation to the making of enquiries.]