Section 25(1) in The Kerala Agricultural Income Tax Act, 1991
(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.
