Section 13A
Powers of Director - General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries. Repealed
About this Act
An Act to provide for the levy of wealth-tax.
1
[13A. Powers of 2
[Director-General or Director], 3
[Chief Commissioner or Commissioner]
and 6
[Joint Commissioner] to make enquiries.--The 2
[Director-General or Director], the 3
[Chief
Commissioner or Commissioner] and the 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. Subs. by Act 4 of 1988, s. 127, for "Director of Inspection" (w.e.f. 1-4-1988).
2. Subs. by s. 127, ibid., for "Commissioner" (w.e.f. 1-4-1988).
3. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-4-1988). Earlier the quoted words were substituted by Act 4 of 1988, s. 127, for "Inspecting Assistant Commissioner" (w.e.f. 1-4-1988).
5. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by s. 127, ibid., for "Commissioner" (w.e.f. 1-4-1988).
3. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-4-1988). Earlier the quoted words were substituted by Act 4 of 1988, s. 127, for "Inspecting Assistant Commissioner" (w.e.f. 1-4-1988).
5. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).