Gift - Tax Act, 1958
12. Gift-tax authorities to follow orders, etc., of the Board.
All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board-
Provided that no orders instructions or directions shall be given by the Board so as to interfere with the discretion of 5[theCommissioner (Appeals) or the Appellate Assistant Commissioner] in the exercise of his appellate functions.
Every Gift-tax Officer employed in the execution of this Act shall observe and follow such instructions as may be issued to him for his guidance by the Director of Inspection or by@ the Commissioner or by the Inspecting Assistant Commissioner within whose jurisdiction performs his functions.]