Section 135. Power of

135. Power of[7] [[8] [ Principal Director General or Director General]] or[9] [Principal Director orDirector],[10] [[11] [Principal Chief Commissioner or Chief Commissioner]] or[12] [Principal Commissioner or Commissioner] and[13] [Joint Commissioner].—The[8] [Principal Director General or Director General] or[9] [Principal Director or Director], the[10] [[11] [Principal Chief Commissioner or Chief Commissioner]] or[12] [Principal Commissioner or Commissioner] and the[13] [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an[3] [Assessing Officer] has under this Act in relation to the making of enquiries.