Section 10(7) in The Bihar Value Added Tax Act, 2005
(7)The Commissioner may, from time to time, issue such orders, instructions and directions as he may deem fit, to the authorities subordinate to him, for carrying out the purposes of this Act, and such authorities shall observe and follow such orders, instructions and directions of the Commissioner:Provided that no such orders, instructions and directions shall be issued-(i)so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or(ii)so as to interfere with the discretion of the Appellate authorities in a particular case:Provided further that if the Commissioner is of the opinion that it is necessary in the public interest so to do, he may cause such orders, instructions and directions to be published and circulated for general information.
