(2)All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:Provided that no such orders, instructions or directions shall be issued-(a)so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or(b)so as to interfere with the discretion of the [Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 72, for 'Commissioner' (w.e.f. 1-4-1988).] (Appeals) in the exercise of his appellate functions.
