114 Compliance with Governor's Directives

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

(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 Governing 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 Law or any other Tax Legislation.

(3) In any Proceeding, whether Civil or Criminal under this Law or any Law administered by the Service; any act, matter or thing done by the Service or the Governing Board in pursuance of the said Laws shall not be subject to challenge on the ground that such act, matter or thing was or was not proved to be in accordance with any Directive given by the Governor.