law: Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
  18. Power of competent authority to require
  
  certain officers to exercise certain powers -
  (1) For the purposes of any proceeding under
  
  this Act or the initiation of any such proceedings, the competent authority
  
  shall have power to cause to be conducted any inquiry, investigation or survey
  
  in respect of any person, place, property, assets, documents, books of account
  
  or any other relevant matter.
  (2) For the purposes referred to in sub- section
  
  (1) the competent authority may, having regard to the nature of the inquiry,
  
  investigation of survey, require an officer of the Income-tax Department to
  
  conduct or cause to be conducted such inquiry, investigation or survey.
  (3) Any officer of the Income-tax Department
  
  who is conducting or is causing to be conducted under sub section (2) may, for
  
  the purpose of such inquiry, investigation or survey, exercise any
  
  power(including the power to authorize the exercise of any power) Which may be
  
  exercised by him for any purpose under the Income-tax Act, 1961 (43 of 1961),
  
  and the provisions of this said Act shall, so far as may be, apply accordingly.