(b)the ][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] or the [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" (w.e.f. 1.10.1998).][, as the case may be, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132-A, on or after the 1st day of January, 1997.] [Substituted by Act 14 of 1997, Section 7, for Section 158-BG (w.r.e.f. 1.1.1997).]
