69. Instructions to Sub-Ordinate Authorities.-

(1) The Government and the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons appointed under this Act as they may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions issued by the Government and the Commissioner.

(2) No orders, instructions or directions shall be issued under sub-section (1) which interfere with the discretion of any Appellate Authority in the execution of its appellate functions.

(3) Without prejudice to the generality of the foregoing power, the Commissioner, may, on his own motion or on an application by a registered dealer liable to pay tax under this Act, if he considers it necessary or expedient so to do for the purpose of maintaining uniformity in the work of assessment and collection of revenue, clarify the rate of tax payable under this Act in respect of goods liable to tax under the Act, and all officers and such persons appointed under this Act shall observe and follow such clarification.

(4) No such application under sub-section (3) shall be entertained unless it is accompanied by proof of payment of such fee in such manner, as may be prescribed.

(5) All officers and persons appointed under this Act shall observe and follow such administrative instructions as may be issued to him for his guidance by the Additional Commissioner or by the Assistant Commissioner within whose jurisdiction he performs his functions.