13. [Wealth
tax authorities to follow orders, etc., of the Board.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). [13A. Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries.—The [Director-General or Director], the [Chief 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.] 1. Subs. by Act 3 of 1989, s. 63, for “(5)” (w.r.e.f. 1-4-1988). 2. Ins. by Act 45 of 1972, s. 9 (w.e.f. 15-11-1972). 3. Ins. by Act 46 of 1964, s. 13 (w.e.f. 1-4-1965). 4. Subs. by Act 4 of 1988, s. 127, for “Director of Inspection” (w.e.f. 1-4-1988). 5. Subs. by s. 127, ibid., for “Commissioner” (w.e.f. 1-4-1988). 6. Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-4-1988). Earlier the quoted words were substituted by Act 4 of 1988, s. 127, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988). 7. Subs. by Act 4 of 1988, s. 127, for “Wealth-tax Officer” (w.e.f. 1-4-1988).