Section 12A. Power of 3

2[ 12A. Power of 3 [ Chief Commissioner or Commissioner ] and of 4[ 5[Joint Commissioner] to make enquiries under this Act. — The[3] [Chief Commissioner or Commissioner] and the[4] [[5] [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an[6] [Assessing Officer] has under this Act in relation to the making of enquiries.] 1. Subs. by Act 3 of 1989, s. 82, for "(5)" (w.e.f. 1-4-1988). 2. Ins. by Act 53 of 1962, s. 9 (w.e.f. 1-4-1963). 3. Subs. by Act 4 of 1988, s. 161, for "Commissioner of Gift-tax" (w.e.f. 1-4-1988). 4. Subs. by s. 161, ibid ., for "Inspecting Assistant Commissioner of Gift-tax" (w.e.f. 1-4-1988). 5. Subs. by Act 21 of 1998, s. 76, for "Deputy Commissioner" (w.e.f. 1-10-1988). 6. Subs. by Act 4 of 1988, s. 161, ibid ., for "Gift-tax Officer" (w.e.f. 1-4-1988).