Section 2A(2) in The Karnataka Entertainments Tax Act, 1958
(2)[ All officers and persons employed in implementation of this Act shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction they perform their functions.] [Inserted by Act 7 of 1997w.e.f 01.04.1997]Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any Appellate Authority in the exercise of its appellate functions.
