Section 11(2) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(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 authority referred to in sub- section (1) to dispose of a particular case in a particular manner: or(b)so as to interfere with the discretion of the Commissioner (Appeals) or the Appellate Assistant Commissioner"] in the exercise of his appellate functions.
