Authorisation of enforcement officers under section 138 enables the specified police vigilance officer to act for income tax flying squad purposes. Central Government designates the Superintendent of Police, Vigilance, Flying Squad II, Punjab, Patiala, or any other officer authorised by him, as the authorised enforcement officer for the purposes of sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, by Notification S.O.2973 dated 17 6 1987.