Section 135:
Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner.
Power of 12
Principal Director General or Director General or 3
Principal Director
orDirector, 4
5Principal Chief Commissioner or Chief Commissioner or 6Principal
Commissioner or Commissioner and 7Joint Commissioner.The 2
Principal Director General or
Director General or 3
Principal Director or Director, the 4
5Principal Chief Commissioner or Chief
Commissioner or 6Principal Commissioner or Commissioner and the 7Joint Commissioner shall be
competent to make any enquiry under this Act, and for this purpose shall have all the powers that
an
Assessing Officer has under this Act in relation to the making of enquiries.
Notes:
1. Subs. by Act 4 of 1988, s. 2, for Director of Inspection (w.e.f. 1-4-1988).
2. Subs. by Act 25 of 2014, s. 4, for Director General (w.r.e.f. 1-6-2013).
3. Subs. by s. 4, ibid., for Director (w.r.e.f. 1-6-2013)
4. Subs. by Act 21 of 1998, s. 3, for Deputy Commissioner (w.e.f. 1-10-1998). Earlier Deputy Commissioner was
substituted for Inspecting Assistant Commissioner by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).
5. Subs. by Act 25 of 2014,s. 4, for Chief Commissioner (w.r.e.f. 1-6-2013).
6. Subs. by s. 4, ibid., for Commissioner (w.r.e.f. 1-6-2013).
7. Subs. by Act 21 of 1998, s. 3, for Deputy Commissioner (w.e.f. 1-10-1998).