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The Tax Publishers135. Powers of [[Principal Director General or Director General] or [Principal Director or Director]], [[Principal Chief Commissioner or Chief Commissioner] or [Principal Commissioner or Commissioner]] and [Joint] Commissioner.
The [[Principal Director General or Director General] or [Principal Director or Director]], the [[Principal Chief Commissioner or Chief Commissioner] or [Principal Commissioner or Commissioner]] and the [Joint] Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an [Assessing] Officer has under this Act in relation to the making of enquiries.
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