135. Power of [Director General or Director] [ Substituted by Act 4 of 1988, Section 2, for " Director of Inspection" (w.e.f. 1.4.1988).], [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] and [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).].
- The [Director General or Director] [Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).], [the Chief Commissioner or Commissioner] [Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] and the [Joint Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] 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.
