Section 42: Observance of Board — Federal Excise Act, 2005

Discuss this provision with AI

42. Observance of Board's orders, directions and instructions.– All officers and persons employed in the execution of this Act and the rules made there under shall observe and follow the orders, directions and instructions of the Board provided that no such order, direction or instruction shall be given by the Board so as to interfere with the discretion of an officer in deciding the issues or matters brought before him for adjudication under this Act or rules made there under.

Effective date: 2005-07-01

Related sections

Section 41: Bar of suit and limitation of suit and other legal Section 42A: Reference to authorities Section 40: Power of Board to make rules Section 42B: Selection for audit by the Board Section 39: Exclusion of time taken for copy Section 42C: Reward to Inland Revenue officers and officials

Version 1 · Source-traceable official reference. LawHub does not modify the official record.