(2)All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:Provided that no such orders, instructions or directions shall be issued-(a)so as to require any tax authority to make a Particular assessment or to dispose of a particular case in a particular manner; or(b)so as to interfere with the discretion of the [Commissioner (Appeals)] [ Substituted by Act 29 of 1977, Section 39 & Sch. V (w.e.f. 10.7.1978).] in the exercise of his appellate functions.
