Specification of Commission of Inquiry on Large Industrial Houses under section 138 formalises statutory investigatory authority. The Central Government, invoking sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, designates the Commission of Inquiry on Large Industrial Houses by Notification No. S.O.782 dated 23-1-1973 for the purposes of that sub-clause.