Section 10(10) in The Maharashtra Value Added Tax Act, 2002
(10)The Commissioner may, from time to time, issue such instructions and directions as he may deem fit to the authorities and officers subordinate to him for carrying out the purposes of this Act, and such authorities and officers shall observe and follow such instructions and directions of the Commissioner:Provided that, no such instructions or 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 any 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 instructions and directions to be published and circulated for general information.
