Omitted by s. 165, ibid. (w.e.f. 1-4- 1988).
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).
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CHAPTER IV ASSESSMENT