Amendment to power to call for information expands appellate authority to include Joint Commissioner (Appeals) alongside Commissioner (Appeals). The amendment substitutes every occurrence of the expression 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in the provision conferring the power to call for information, thereby expressly authorising the Joint Commissioner (Appeals) to exercise that power; the change is consequential and has the operative commencement date stated in the Bill.