Instructions to subordinate authorities

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..... 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 wealth-tax authority to make a particular assessment or to dispose of a particular case in a particular manner ; or (b) so .....

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..... elating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information ; (b) the Board may, if it considers it desirable or expedient so to do for avoiding genu .....

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..... this Act the functions of a Commissioner of Wealth-tax, and on being so empowered the Commissioners of Wealth-tax shall perform their functions in respect of such areas or such persons or such classes of persons as the Board may direct and where such directions have assigned to two or more Commissioners the same area or the same persons or the same classes of persons they shall have concurrent jur .....

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