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State of Karnataka - Section

Section 2A in Karnataka Tax on Luxuries Act, 1979

2A. [ Instructions to subordinate authorities. [Substituted by Act 7 of 1997 w.e.f. 1.4.1997]

(1)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: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.
(2)All officers and persons employed in the execution 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.]