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<h1>Appropriate authority granted same investigatory and enforcement powers as senior income-tax officials for government immovable property purchases</h1> The appropriate authority, for purposes of this Chapter concerning government purchase of immovable property in specified transfer cases, is vested with all investigatory and enforcement powers exercisable by senior income-tax officials under the law. Those powers align with those held by the highest and senior commissioners of income tax as necessary to administer this Chapter, enabling the appropriate authority to conduct inquiries, inspections, searches, seizures and other actions authorized to enforce compliance.