The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

(2) The Commissioner specified in clause (91) of Section 2, sub-section (3) of Section 5, clause (b) of sub-section (9) of Section 25, sub-section (3) and (4) of Section 35, sub-section (1) of Section 37, sub-section (2) of Section 38, sub-section (6) of Section 39, sub-section (1) of section 44, sub-section (4) and (5) of section 52, sub-section (5) of Section 66, subsection (1) of Section 143, sub-section (1) of Section 151, clause (l) of sub-section (3) of Section 158, shall mean a Commissioner and such Commissioner shall exercise the powers specified in the said sections with the approval of the Government.