2. Supervision and control by the Commissioner and the Board.
- Except where otherwise provided by law or by these rules, all proceedings and orders of Revenue-officers, passed in the discharge of any duty imposed upon them by or under this Act, shall be subject to the supervision and control of the Commissioner and the Board of Revenue, and the orders of each Revenue-officer under this Act shall be subject to the supervision and control of the Revenue-officers to whom he may be declared by the Board of Revenue to be, for the purpose of the Act, subordinate.
