Section 3(1A) in The Kerala General Sales Tax Act, 1963
(1A)The Board of Revenue shall have superintendence over all officers and persons employed in the execution of this Act and the Board of Revenue may, -(a)Call for returns from such officers and persons;(b)Make and issue general rules and prescribe forms for regulating the practice and proceedings of such offices and persons;(c)Issue such orders, instructions and directions to such officers and persons as it may deem fit, for the proper administration of this Act;
