Section 25 in The Kerala Agricultural Income Tax Act, 1991
25. Instructions to subordinate authorities.
(1)The Board of Revenue or the Commissioner may from time to time, issue such orders, instructions and directions to the other Agriculture Income tax Authorities, as it he may deem fit, for the administration of the Act, and such authorities and all other persons employed in the execution of the Act shall observe and follow such orders, instructions and directions of the Board of Revenue, or the Commissioner as the case may be:Provided that no such orders, instructions or directions shall, be issued so as to interfere with the discretion of the Deputy Commissioner (Appeals) or the Deputy Commissioner in the exercise of their appellate functions.(2)Subject to the provisions contained in sub-section (1) every Agricultural Income tax Authority employed in the execution of this Act shall observe and follow such instruction as may be issued to him for his guidance by the Board of Revenue or by any superior officer within whose jurisdiction he performs his functions.
