Section 17(5) in Karnataka Agricultural Income-Tax Act, 1957
(5)All Officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of [the State Government and the Commissioner] [Substituted by Act 29 of 1963 w.e.f.1.1.1964]:Provided that no such order, direction or instruction shall be given so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
