122 Compliance with Governor's directives

(1) The Governor may issue directives of general or specific nature to the Board or the Service as may be deemed necessary for the proper implementation of this Bill and the Board or Service, as the case may be, shall comply therewith, provided the said directives do not conflict with any of the provisions of this Bill.

(2) The Governor shall not give any directive, order or instruction in respect of any particular person which would have the effect of requiring the Board to increase or decrease any assessment of tax made or to be made or any relief given or to be given or to defer the collection of any tax or judgment debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any proceeding whether Civil or Criminal relating either to the recovery of any tax or to any offence under this Bill or any other Tax Legislation.

(3) In any proceeding, whether civil or criminal under this Bill or any laws administered by the Service, any act, matter or thing done by the Service or the Board in pursuance of the said laws shall not be subject to challenge on the ground that such act, matter or thing was not or was not proved to be in accordance with any directive given by the Governor.