Section 168. Power to
issue instructions or directions.-
(1) The Board may, if
it considers it necessary or expedient so to do for the purpose of uniformity
in the implementation of this Act, issue such orders, instructions or
directions to the central tax officers as it may deem fit, and thereupon all such
officers and all other persons employed in the implementation of this Act shall
observe and follow such orders, instructions or directions.
(2) The Commissioner
specified in clause (91) of section 2, sub-section ( 3 ) of section 5, clause
(b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35,
sub-section (1) of section 37, 1[***], sub-section (6) of section 39,
2[3[section 44] , sub-sections (4) and (5) of section 52], 4[sub-section (1) of
section 143, except the second proviso thereof], 5[****]clause (l) of
sub-section (3) of section 158 and section 167 shall mean a Commissioner or
Joint Secretary posted in the Board and such Commissioner or Joint Secretary
shall exercise the powers specified in the said sections with the approval of
the Board.
