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Union of India - Section

Section 13 in The Wealth-Tax Act, 1957

13. Wealth-tax authorities to follow orders, etc., of the Board .-[ Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), section 132 (w.e.f. 1-4-1988)]

[13-A. Powers of ][Director-General or Director] [ Substituted by Act 4 of 1988, Section 127, for " Director of Inspection" (w.e.f. 1.4.1988).], [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioner" (w.e.f. 1.4.1988).][and ] [Inserted by Act 46 of 1964, Section 13 (w.e.f. 1.4.1965). ] [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 66 (w.e.f. 1.10.1998).][to make enquiries [Inserted by Act 46 of 1964, Section 13 (w.e.f. 1.4.1965). ].-The Director General or Director, the Chief Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that ] [an Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " a Wealth-tax Officer" (w.e.f. 1.4.1988).][has under this Act in relation to the making of enquiries.] [Inserted by Act 46 of 1964, Section 13 (w.e.f. 1.4.1965). ]