Section 3 in Kerala Tax on Paper Lotteries Act, 2005
3. Instruction to subordinate authorities.
(1)The State Government may, from time to time issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as the Government 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: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 Commissioner.
