36[Instructions to subordinate authorities.
10. (1) The Board may, from time to time, issue
such orders, instructions and directions to other wealth-tax authorities as it
may deem fit for the proper administration of this Act, and such authorities
and all other persons employed in the execution of this Act shall observe and
follow such orders, instructions and directions of the Board :
Provided that no such
orders, instructions or directions shall be issued—
(a) so as
to require any wealth-tax authority to make a particular assessment or to
dispose of a particular case in a particular manner ; or
(b) so as
to interfere with the discretion of the Deputy Commissioner (Appeals) or
Commissioner (Appeals) in the exercise of his appellate functions.
(2) Without prejudice to the generality of the foregoing power,—
(a) the
Board may, if it considers it necessary or expedient so to do, for the purpose
of proper and efficient management of the work of assessment and collection of
revenue, issue, from time to time, (whether by way of relaxation of any of the
provisions of sections 37[14, 15, 16, 17, 17B,]
18 and 35 or otherwise), general or special orders in respect of any class of
cases, setting forth directions or instructions (not being prejudicial to
assessees) as to the guidelines, principles or procedures to be followed by
other wealth-tax authorities in the work relating to assessment or collection
of revenue or the initiation of proceedings for the imposition of penalties and
any such order may, if the Board is of opinion that it is necessary in the
public interest so to do, be published and circulated in the prescribed manner
for general information ;
(b) the Board may, if it considers it
desirable or expedient so to do for avoiding genuine hardship in any case or
class of cases, by general or special order, authorise any wealth-tax
authority, not being a Deputy Commissioner (Appeals) or Commissioner
(Appeals), to admit an application or claim for any exemption, deduction,
refund or any other relief under this Act after the expiry of the period
specified by or under this Act for making such application or claim and deal
with the same on merits in accordance with law.]
