Power of 77[Director General or Director],
78[Chief Commissioner or Commissioner]
and 79[Joint Commissioner].
135. The 77[Director General or Director], the 78[Chief Commissioner or Commissioner] and
the 79[Joint Commissioner] shall be
competent to make any enquiry under this Act, and for this purpose shall have all
the powers that an 80[Assessing] Officer
has under this Act in relation to the making of enquiries.
