Following is the text of section 72 of the Sales Tax Act, 1990:
72. Officers of Sales Tax to follow Board’s orders, etc.– All officers of Inland Revenue 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 such orders, instructions or directions shall be given so as to interfere with the discretion of [officers of Inland Revenue in the exercise of their quasi-judicial functions.
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