[Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and 54[Joint Commissioner] to make enquiries

[Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and ⁵⁴[Joint Commissioner] to make enquiries :

 Section- 13A. The ⁵²[Director-General or Director], the ⁵⁵[Chief Commissioner or Com- missioner] and the ⁵⁶[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an ⁵⁷[Assessing Officer] has under this Act in relation to the making of enquiries.]