Section 12(2) in The Haryana Local Area Development Tax Act, 2000
(2)(a)The State Government or the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner.(b)Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion, or on an application by importer or a body of importers, accompanied by proof of payment of such fee in such manner, as may be prescribed, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessment and collection of revenue or for the removal of any doubt, clarify any point relating to levy, assessment and collection of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification :Provided that no such orders, instructions or directions shall be issued so as to interfere with the directions of any appellate authority in the exercise of its appellate functions :Provided further that any clarification issued at the instance of an importer or a body of importers shall be biding on the querist.
