The Gift-Tax Act, 1958
12A. Power of Commissioner of Gift-tax and of Inspecting Assistant Commissioner of Gift-tax to make enquiries under this Act.
The Commissioner of Gift-tax and the Inspecting Assistant Commissioner of
Gift-tax shall be competent to make any enquiry under this Act and for this
purpose, shall have all the powers that a Gift-tax Officer has under this Act
in relation to the making of enquiries.)