All officers of Inland Revenue and other persons employed in the execution of this act shall observe and follow the order instructions and direction of the Board under Section ____.

A. 71

B. 72

C. 72A

D. 72B

Detail:

Section (72) Officers of sales tax to follow Board's orders, etc: All officers of sales tax and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:

Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of officers of sales tax in the exercise of their quasi-judicial functions.