Section 135 — Power of 7[8[Principal Director General or Director General]] or 9[Principal Director orDirector], 10[11[Principal Chief

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 an3[Assessing Officer] has under this Act in relation to the making of enquiries.

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