Section 12A:
Power of Chief Commissioner or Commissioner and of Joint Commissioner to make enquiries under this Act.
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).