(1)The Board may, from time to time, issue such orders, instructions and directions to other gift-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board:Provided that no such orders, instructions or directions shall be issued-(a)so as to require any gift-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 Deputy Commissioner (Appeals) or Commissioner (Appeals) in the exercise of his appellate functions.
