The Gift-Tax Act, 1958
11. Inspector of Gift-tax
A Commissioner may empower any
Inspector of Income-tax within the meaning of the Income-tax Act to work as an
Inspector of Gift-tax under any other Gift-tax authority subordinate to him;
and when he is so empowered, he shall perform such functions in the execution
of this Act as are assigned to him by the Commissioner by an order, whether made
under sub-section (1) of section 7A or otherwise, or by any other Gift-tax authority under whom he is
appointed to work.]