77.
Instructions to Subordinate Officers
The
Commissioner may, from time to time, issue such orders, instructions and
directions not inconsistent with the provisions of the Act or the rules made
thereunder to his subordinate officers as he may deem fit, for the proper
administration of the Act and such officers and all other persons employed in
the enforcement of the Act, shall comply with such orders, instructions and
directions:
Provided
that no such orders, instructions or directions shall be such as to interfere
with the discretion of any appellate authority in exerciseof its appellate functions.