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