Section 12A
Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act. Repealed
About this Act
An Act to provide for the levy of gift-tax
1 The 2
Chief Commissioner or Commissioner and the 3
4
Joint
Commissioner shall be competent to make any enquiry under this Act, and for this purpose, shall have
all the powers that an 5
Assessing Officer has under this Act in relation to the making of enquiries.
Notes
1. Ins. by Act 53 of 1962, s. 9 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner of Gift-tax (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Inspecting Assistant Commissioner of Gift-tax (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1988).
5. Subs. by Act 4 of 1988, s. 161, ibid., for Gift-tax Officer (w.e.f. 1-4-1988).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner of Gift-tax (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Inspecting Assistant Commissioner of Gift-tax (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1988).
5. Subs. by Act 4 of 1988, s. 161, ibid., for Gift-tax Officer (w.e.f. 1-4-1988).