8. Officers, etc. to follow instructions of the Board.--

8. Officers, etc. to follow instructions of the Board.-

All officers and other persons engaged in the performance of any functions under this Ordinance shall, in the matter of discharging those functions, observe and follow such orders, directions or instructions as the Board may issue from time to time:

Provided that no order, direction or instruction shall be given so as to interfere with the discretion of the Appellate Joint Commissioner ¹[ or the Commissioner (Appeals) in the exercise of their appellate functions.

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¹ Ins. By F.A. 1990.w.e.f the date of appointment of Commissioner(Appeals)

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