Section 3(2) in The Companies (Profits) Surtax Act, 1964
(2)The Board may, from time to time issue such orders, instructions and directions to other tax authorities as it may deem fit for the proper administration of this Act, and such authoritiese and all other persons employed in the execution of this Act shall observe and follow such 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) in the exercise of his appellate functions.]
