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Income tax authorities to follow orders of the [Board].
(1) Subject to sub-section (2), all income tax authorities and other persons employed in the execution of this Ordinance shall observe and follow the orders, instructions and directions issued by the [Board].
(2) No orders, instructions or directions shall be given by the 6 [Board] that will interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate function.]
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