Powers and

(1)TheCommissioner shall havercsponsibility for the due and proper administration rC~~O~ib~l~t~Cs of this Regulation and have jurisdiction over the whole of Daman and Diu. nf ". Commissioner.

1. (2) Subject to sub-section (3), the Commissioner may, 6om time to time, issue such orders, instructions and directions to any Value Added Tax Authorities or persons referred to in sub-section (3) of section 66 as he thinks fit for the due and proper administration of this Regulation and all suclh persons engaged in theadministration ofthisRegulation shall observe and follow such orders, instructions and directions of the Commissioner.
2. (3) No order, instruction or direction shall be issued by the Commissioner to any person or authority under this Regulation exercising the power under this Regulation tc+
   • (a) dispose of an appeal filed or to be filed under section 74 in a particular manner; or
   • (b) determine a particular question under section 84 in a particular manner. Q
3. (4) Nothing in sub-section (3) shall prevent the Commissioner from issuing general

orders, instructions and directions being

claiificatory in nature on any issue or matter under this Regulatioh. B