Provided that no such orders, instructions, or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.

Functions of assessing authorities

1. (1) The persons appointed under sub-section
2. (1) of section 3 to assist the Commissioner, shall perform their functions in respect of such areas or of such proprietors or classes of proprietors as the Commissioner may, by written orders direct.
3. (2) The assessing authority shall perform functions in respect of such areas or of such proprietors or classes of proprietors as the Commissioner may, by written orders direct.